People, Ex Rel. Jefferson v. . Smith
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the fourth judicial department, entered upon an order made April 14,1881, which affirmed a judgment in favor of the relator entered upon an order of Special Term adjudging an assessment against him for personal property upon the assessment-roll of the village of Warsaw to be illegal, and that the same be stricken from said roll. The material facts are stated in the opinion.
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Appeal from judgment of the General Term of the Supreme Court, in the fourth judicial department, entered upon an order made April 14,1881, which affirmed a judgment in favor of the relator entered upon an order of Special Term adjudging an assessment against him for personal property upon the assessment-roll of the village of Warsaw to be illegal, and that the same be stricken from said roll. The material facts are stated in the opinion. The relator was properly assessed for the mortgages in this State. (1 E. S. 387; 2 Kent’s Com. 408, 420; Hoyt v. Commissioner of Taxes, 23 N. Y. 196, 224;…
1Opinion of the CourtEarl, J.
The appellants, as assessors of the village of Warsaw, in 1880, assessed the relator for $250,000 personal property: The property so assessed consisted of mortgage securities taken by agents of the relator, residents in the States of Illinois, Minnesota and Wisconsin, who retained the custody of the securities so taken which were never brought within the territorial limits of the State of Hew York, and which were, at all times after they were taken, in the possession and under the control of such non-resident agents. All interest payable on such securities was paid directly to the agents,…
2Cases cited10 opinions
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Catlin v. HullSupreme Court of Vermont · 1849
- Beers v. . ShannonNew York Court of Appeals · 1878
- People v. . Trustees of Village of OgdensburghNew York Court of Appeals · 1872
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3Cited by48 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- New Orleans v. StempelSupreme Court of the United States · 1899
- DeGanay v. LedererSupreme Court of the United States · 1919
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Savings & Loan Society v. Multnomah CountySupreme Court of the United States · 1898
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