Flower v. State
New York Court of Claims
Claim against the State to recover moneys paid for taxes under unconstitutional provision of law.
1Opinion of the CourtMurray, J.
This claim is filed to recover the sum of $3,478.93, being the amount paid by the claimants to the comptroller of the State, between May 11, 1906, and February 1, 1907, in excess of the lawful amount required to be paid upon the transfer of shares of stock.
The Legislature, by chapter 241 of the Laws of 1905, added section 315 of the Tax Law, to impose a tax “ on all sales or agreements to sell * * * or deliveries or transfers of shares of stock * * * made after the first day of June, 1905 ” of two cents “ on each hundred dollars of face value or fraction thereof.”
*146Section 315 of the Tax Law…
2Cases cited9 opinions
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
- Tripler v. Mayor, Aldermen & CommonaltyNew York Court of Appeals · 1891
- Lewis v. . the StateNew York Court of Appeals · 1884
- Phelps v. . Mayor, Etc., of New YorkNew York Court of Appeals · 1889
- Locke v. . StateNew York Court of Appeals · 1894
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3Cited by2 opinions
- Menendez v. Faber, Coe & Gregg, Inc.District Court, S.D. New York · 1972
- Van Antwerp v. . State of New YorkNew York Court of Appeals · 1916