People Ex Rel. Commercial Mutual Insurance v. Tax Commissioners
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made December 14, 1894, which affirmed an order of Special Term quashing a writ of certiorari to review proceedings of the tax commissioners of the city of Hew York. The facts, so far as material, are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made December 14, 1894, which affirmed an order of Special Term quashing a writ of certiorari to review proceedings of the tax commissioners of the city of Hew York. The facts, so far as material, are stated in the opinion. Without reference to the statement in the petition as to what occurred upon the hearing before the commissioners, which the court below said was mere recital, there was enough stated in the petition to give the court jurisdiction. (In re Corwin, 135 N. Y. 252; Laws of 1886, chap.…
1Opinion of the CourtHaight, J.
The writ in this ease was issued to review the assessment of the relator’s personal property. It is claimed that there was an over-valuation, and that it was exempt under chapter 679 of the Laws of 1886. Upon the hearing the ' relator waived its claim of over-valuation, and thereupon the respondents moved to quash the writ for the reason that the petition failed to state, as the ground of illegality of „the assessment, that the personal property of the relator was exempt from taxation, and this motion was granted.
There appears to be no doubt as to the rule under which these questions are to…
2Cases cited2 opinions
- Matter of CorwinNew York Court of Appeals · 1892
- People Ex Rel. Waldman v. Board of Police CommissionersNew York Court of Appeals · 1880
3Cited by8 opinions
- Lyons v. City of New AlbanyIndiana Supreme Court · 1913
- People ex rel. New York Central & Hudson River Railroad v. BudlongAppellate Division of the Supreme Court of the State of New York · 1898
- In re the City of New YorkAppellate Division of the Supreme Court of the State of New York · 1907
- Plaut v. MarksHamilton Circuit Court · 1895
- In re NisbetAppellate Division of the Supreme Court of the State of New York · 1896
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