First National Bank of Ossining v. Board of Assessors of Ossining
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered September 9, 1905, which affirmed an order of Special Term quashing a writ of certiorari to review the proceedings of the respondent herein* in assessing the capital stock of the petitioner for the purpose of taxation.
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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered September 9, 1905, which affirmed an order of Special Term quashing a writ of certiorari to review the proceedings of the respondent herein* in assessing the capital stock of the petitioner for the purpose of taxation. The facts, so far as material, are stated in the opinion. ■ The legislative intent in the enactment of chapter 550 of the Laws of 1901 was to continue as theretofore the assessment of real estate as such to the bank, and to continue as theretofore to eliminate it from…
1Opinion of the CourtGray, J.
The First National Bank of Ossining, N. Y., sued out a writ of certiorari to review the proceedings of the board of town assessors, upon the assessment of its shares of capital stock for the purposes of taxation for the year 1904. Its complaint is that the assessors, in determining the value of the stock, included the value of the bank’s real estate and refused its application to make any deduction thereof. The bank has failed, in the courts below, to obtain the relief to which it deemed itself entitled and now appeals to this court; claiming, in substance, that under the provisions of…
2Cases cited3 opinions
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
- People Ex Rel. Gallatin National Bank v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1876
- People Ex Rel. Tradesmen's National Bank v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1877
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- Board of Equalization of Oklahoma Co. v. First State BankSupreme Court of Oklahoma · 1920
- In Re Assessment of Walters National Bank of WaltersSupreme Court of Oklahoma · 1924
- Second National Bank v. . City of New YorkNew York Court of Appeals · 1915
- Van Antwerp v. StateAppellate Division of the Supreme Court of the State of New York · 1915