People ex rel. National Copper Bank v. Wells

In a proceeding instituted to review the assessments against stockholders on the value of their shares of stock in the relator corporation the respondents move to quash or supersede the writ of certiorari. The National Copper Bank of New York, organized under the National Banking Act, commenced business in the city of New York on May 1, 1907. On or about July 1, 1907, it filed with the respondents a statement of its condition on the first of June next preceding, as required by section 23 of the Tax Law, and thereafter it was duly notified of an assessment for taxation, under section 24 of the…