People Ex Rel. Mutual Life Insurance v. Board of Supervisors
New York Court of Appeals
Appeals from the Supreme Court. The first case arose npon an alternative mandamus, sued out by the relator, requiring the supervisors of the city and county of New-York to reduce its assessment for the year 1853 from the sum of $800,000, at which it had been fixed by the tax commissioners and confirmed by the supervisors, to $100,000. The supervisors made a return to which the relators demurred. The demurrer was sustained at special term, and a peremptory mandamus refused.
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Appeals from the Supreme Court. The first case arose npon an alternative mandamus, sued out by the relator, requiring the supervisors of the city and county of New-York to reduce its assessment for the year 1853 from the sum of $800,000, at which it had been fixed by the tax commissioners and confirmed by the supervisors, to $100,000. The supervisors made a return to which the relators demurred. The demurrer was sustained at special term, and a peremptory mandamus refused. This judgment was, upon appeal, affirmed at general term in the first district. The second case differs only in the facts…
1Opinion of the Court
[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] The question whether mutual insurance companies were taxable under the Revised Statutes upon the accumulations of their earnings as capital was one upon which different opinions might well be entertained while it was sub judice; but it has been settled by two cases which were fully argued and deliberately determined in this court. (Mutual Ins. Co. of Buffalo v.Supervisors of Erie, 4 Comst., 442; The Sun Mutual Ins. Co. v. The Mayor, c., of New-York, 4 Seld.,…
2Cases cited2 opinions
- Ogden, Administrator of Cornell v. Blackledge, of SalterSupreme Court of the United States · 1804
- Bank of Utica v. City of UticaNew York Court of Chancery · 1834
3Cited by27 opinions
- Lindsay v. United States Savings & Loan Ass'nSupreme Court of Alabama · 1897
- In Re the Guardianship of CoburnCalifornia Supreme Court · 1913
- City of New York v. Village of LawrenceNew York Court of Appeals · 1929
- Chatlos v. McGoldrickNew York Court of Appeals · 1951
- Roosevelt Raceway, Inc. v. MonaghanNew York Court of Appeals · 1961
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