People ex rel. Keppler v. Barker
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, Keppler & Schwarzmann (a corporation), from a judgment of the Supreme Court in favor of the respondents, entered in the office of the clerk of the county of New York on the 8th day of June, 1897, upon an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 5th day of June, 1897, quashing a writ of certiorari issued to review the action of the respondents in assessing the…
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Appeal by the relator, Keppler & Schwarzmann (a corporation), from a judgment of the Supreme Court in favor of the respondents, entered in the office of the clerk of the county of New York on the 8th day of June, 1897, upon an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 5th day of June, 1897, quashing a writ of certiorari issued to review the action of the respondents in assessing the property of the appellant for the purposes of taxation for the year 1896.
1Opinion of the Court
Barrett, J.:
On January 13, 1896, the respondents assessed the relator, a domestic corporation, at the sum of $200,000 upon its personal property for the year 1896. On March 13, 1896, the relator filed with them a verified statement showing a taxable surplus of $46,379, and the respondents reduced the assessment to this sum. Thereafter, on March 25, 1896, the relator filed another verified statement, claiming a further reduction of $40,000 on account of two notes of $20,000 each. The debt represented by these notes was stated to have been incurred in the purchase of stock of the J. Otten…
2Cases cited4 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Mutual Union Telegraph Co v. Commissioners of TaxesNew York Court of Appeals · 1885
- People Ex Rel. Thurman v. RyanNew York Court of Appeals · 1882
- People ex rel. German Looking-Glass Plate Co. v. BarkerNew York Supreme Court · 1894