Matter of McLean
New York Court of Appeals
Reported below, 66 Hun, 122. Appeal from order of the General Term of the Supreme Court in the first judicial department, made November 18, 1892, which affirmed an order of Special Term, imposing a fine upon the Wyandance Brick and Terra Cotta Company for neglecting and refusing to pay the personal tax assessed against it for the year 1890. The facts, so far as material, are stated in the opinion.
1Opinion of the CourtMaynard, J.
The appellant, a domestic corporation, has appealed from an order requiring it, as a delinquent taxpayer, to pay a fine equal to the amount of tax levied by the proper authorities of Mew York city upon an assessment of personal property during the years 1889 and 1890.
The principal ground upon which it seeks relief is non-residence. It claims that the assessing and taxing officers had no jurisdiction to make the assessment and levy the tax, because it was a manufacturing corporation, incorporated under the act of 1848, and that in its certificate of incorporation, which was filed in Suffolk…
2Cases cited1 opinion
- Hilton v. . FondaNew York Court of Appeals · 1881
3Cited by19 opinions
- United States v. New York & O. S. S. Co.Court of Appeals for the Second Circuit · 1914
- William Wilkens Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1906
- People ex rel. Greenwood v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1902
- Hoyt v. Ogden Portland Cement Co.District Court, N.D. New York · 1911
- Lyon v. Mayor C.C. of HyattsvilleCourt of Appeals of Maryland · 1915
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