In re Erie Railroad
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtBliss, J.
Section 253 of the Tax Law imposes on each mortgage on real property situated within the State, recorded on or after the 1st day of July, 1906, a tax of fifty cents for each one hundred dollars and each remaining major fraction thereof of principal debt or obligation which is or under any contingency may be secured at the date of the execution thereof or any time thereafter, by such mortgage. Section 259 of the same law provides that in the case of mortgages made by corporations in trust to secure payment of bonds or obligations issued or to be issued thereafter, if the total amount of…
2Cases cited11 opinions
- Duncomb v. . N.Y., H. N.R.R. Co.New York Court of Appeals · 1881
- Easton v. German-American BankSupreme Court of the United States · 1888
- In re the Transfer tax upon the Estate of BarbourAppellate Division of the Supreme Court of the State of New York · 1918
- People Ex Rel. United States Title Guaranty Co. v. State Tax CommissionNew York Court of Appeals · 1920
- People v. . Trust Co. of AmericaNew York Court of Appeals · 1912
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3Cited by6 opinions
- Hammond v. Philadelphia Electric Power Co.Court of Appeals of Maryland · 1949
- Suffolk County Federal Savings & Loan Ass'n v. BragaliniNew York Court of Appeals · 1959
- In re New York, New Haven & Hartford RailroadAppellate Division of the Supreme Court of the State of New York · 1943
- New York Connecting Railroad v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1947
- Park & 46th Street Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1945
1 more not listed; retrieve them via the Exa API.