British Commercial Fire Insurance v. Commissioners of Taxes & Assessments
New York Court of Appeals
Appeal from a judgment of the General Term of the Supreme Court, affirming the judgment of a Special Term, on certiorari. The plaintiffs are a corporation, incorporated hy act of Parliament of the United Kingdom of Great Britain and Ireland, passed in 1821, and are authorized hy their charter to make insurance on lives. They have never been incorporated in this State.
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Appeal from a judgment of the General Term of the Supreme Court, affirming the judgment of a Special Term, on certiorari. The plaintiffs are a corporation, incorporated hy act of Parliament of the United Kingdom of Great Britain and Ireland, passed in 1821, and are authorized hy their charter to make insurance on lives. They have never been incorporated in this State. They have sixty-eight agencies in the United States, and twenty-eight agencies in different counties in this state, for the purpose of receiving applications for insurance. The agents receive applications for insurance, and upon…
1Opinion of the CourtHogeboom, J.
I think the language .of the act of 1855, in subjecting to taxation all (non-resident) persons and associations doing business in. the State of. Yew York,” is comprehensive enough, either under the term “ persons” or “ associations,” to embrace foreign corporations like the applicants in this case, under the statutory- and judicial definitions annexed.to those terms-; and -that there is no sound principle of equity .or public policy which should exempt them, more than others, from the burdens of government. Whatever- may have - been, the leading or proximate motive for the passage of this…
2Cases cited2 opinions
- Suydam v. JonesNew York Supreme Court · 1833
- The People v. . the New England Mutual Life Insurance Co.New York Court of Appeals · 1863
3Cited by6 opinions
- Trustees for the Support of Public Schools v. Inhabitants of TrentonSupreme Court of New Jersey · 1879
- People Ex Rel. Thurber, Whyland Co. v. BarkerNew York Court of Appeals · 1894
- People Ex Rel. Bay State Shoe & Leather Co. v. McLeanNew York Court of Appeals · 1880
- McMahon v. Fowler Bros.New York Supreme Court · 1883
- People ex rel. Bay State Shoe & Leather Co. v. McLeanNew York Supreme Court · 1878
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