People Ex Rel. Edison General Electric Co. v. Barker
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made November 10, 1893, which affirmed an order of Special Term dismissing a writ of certiorari brought to review the action of the commissioners of taxes and assessments of the city of blew York in assessing and taxing the relator.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made November 10, 1893, which affirmed an order of Special Term dismissing a writ of certiorari brought to review the action of the commissioners of taxes and assessments of the city of blew York in assessing and taxing the relator. The relator is a corporation organized under the General Manufacturing Act, witli a capital stock actually paid in, or secured to be paid in, of $14,964,900, and was assessed by defendants for the year 1892 at $15,000,000. The relator applied, under section 820 of the…
1Opinion of the CourtFinch, J.
We are unable to distinguish this case from that of People ex rel. v. Barker (139 N. Y. 55). In both cases the returns of the tax commissioners were identical except as to the respective amounts and values, and showed that the assess-' ments rested upon the statements of the relators made in answer to questions put by the assessors : in both those statements established that there lyas no basis for a tax if they were accepted as trúe: in both the value of patents was described as unknown, but the cost in stock issued was disclosed : and in both there was developed no fact or circumstance…
2Cases cited2 opinions
- People Ex Rel. Edison Electric Illuminating Co. v. BarkerNew York Court of Appeals · 1893
- Excelsior Petroleum Co. v. . LaceyNew York Court of Appeals · 1875
3Cited by18 opinions
- People Ex Rel. Equitable Gas Light Co. v. BarkerNew York Court of Appeals · 1894
- Coleman v. HageySupreme Court of Missouri · 1913
- Ottinger v. BennettAppellate Division of the Supreme Court of the State of New York · 1911
- People ex rel. Consolidated Gas Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1903
- Buckley v. HarrisonNew York Court of Common Pleas · 1895
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