Legal Opinion

People ex rel. Dunlap's Express Co. v. Raymond

New York Supreme Court

Decided May 15, 1907Published

Proceeding for a review of the action of the commissioners of taxes of the city of New York and for a correction of an assessment made by them. The opinion states the facts.

1Opinion of the CourtLeventritt, J.

The relator is a foreign corporation doing business in this State. On the personal tax roll for 1906 it was assessed for personal property at a valuation of $50,000. Upon application to the commissioners of taxes and assessments this valuation was reduced to $36,700, it appearing from the sworn application statement of the treasurer that the relator had only $36,691.30 invested in its business here. The application further showed that there were no offsets against the amount invested. ' Annexed to the application, however, was a statement from which it appeared that- the relator was indebted…

2Cases cited4 opinions

  1. People Ex Rel. Hecker-Jones-Jewell Milling Co. v. BarkerNew York Court of Appeals · 1895
  2. People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897
  3. People ex rel. Journeay & Burnham Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1899
  4. People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1898

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