Woodruff v. . Oswego Starch Factory
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered April 21,1902, in favor of defendant upon the submission of a controversy under section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts, so far as material, are stated in the opinion. The tax on the rent is void. The act imposing the tax offends the rule of equality, which is an “inherent limitation upon the taxing power.”
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Appeal from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered April 21,1902, in favor of defendant upon the submission of a controversy under section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts, so far as material, are stated in the opinion. The tax on the rent is void. The act imposing the tax offends the rule of equality, which is an “inherent limitation upon the taxing power.” (Pollock v. F. L. & T. Co., 157 U. S. 599; Matter of Pell, 171 N. Y. 48; Stuart v. Palmer, 74 N. Y. 183 ; Cooley on Taxn. 164;…
1Opinion of the CourtGray, J.
The parties to this proceeding agreed to submit the controversy between them to the court below, in the following language : “ Judgment may be rendered for or against either party, determining which party is liable to pay the taxfes described in the case and submission, and awarding a money judgment in accordance with such determination, with costs.” The statement of facts, upon which the parties agreed to the submission, shows that the plaintiffs represent one-half of all the right, title and interest of the grantors in certain conveyances in fee, which reserved to them a perpetual rent;…
2Cases cited1 opinion
- Van Rensselaer v. DennisonNew York Supreme Court · 1850
3Cited by19 opinions
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Brainard v. N.Y.C.R.R. Co.New York Court of Appeals · 1926
- Brainard v. New York Central RailroadNew York Court of Appeals · 1926
- Young v. Illinois AthLetic ClubIllinois Supreme Court · 1923
- Stony Brook Railroad v. Boston & Maine RailroadMassachusetts Supreme Judicial Court · 1927
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