People ex rel. Manhattan Life Insurance v. Wells
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, The Manhattan Life Insurance Company, from 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 14th day of May, 1903,'quashing a writ of certiorari theretofore issued herein. The relator in January, 1902, was a domestic corporation and the owner of real property in the borough of Manhattan, which was assessed by the defendants.
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Appeal by the relator, The Manhattan Life Insurance Company, from 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 14th day of May, 1903,'quashing a writ of certiorari theretofore issued herein. The relator in January, 1902, was a domestic corporation and the owner of real property in the borough of Manhattan, which was assessed by the defendants. The petition avers that such assessment was illegal and void because entered in a book required to be kept in the main office of the department of taxes in the…
1Opinion of the Court
O’Brien, J. :
It is conceded that the assessment was not. entered in the annual record of the assessed valuation of real and personal estate of corporations for the year 1902; and the question, therefore, presented upon this appeal is whether that omission is fatal to a legal assessment, it appearing that the assessment was entered in the “ Annual record of the assessed valuation of real and personal estate of the *46Borough of Manhattan,” which included assessments on both individuals and corporations. The question of whether the corporation record of that year was open for inspection or was…
2Cited by3 opinions
- MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
- Matthews Sales Co. v. HutchesonAppellate Division of the Supreme Court of the State of New York · 1915
- People ex rel. Brooklyn Union Gas Co. v. MillerNew York Supreme Court · 1939