People Ex Rel. Cornell Steamboat Co. v. Dederick
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 17,1899, affirming an order of the Special Term striking the sum of $250,000 for relator’s personal property from the assessment roll of the city of Kingston for the year 1898. This was a proceeding to review' an assessment. The facts, so far as material, are stated in the opinion. Representations to the assessor by corporations are not conclusive.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 17,1899, affirming an order of the Special Term striking the sum of $250,000 for relator’s personal property from the assessment roll of the city of Kingston for the year 1898. This was a proceeding to review' an assessment. The facts, so far as material, are stated in the opinion. Representations to the assessor by corporations are not conclusive. He has the right to disregard statements showing insolvency or impairment of capital by corporations which are earning and paying…
1Opinion of the CourtHaight, J.
The Cornell Steamboat Company is a domestic corporation engaged in the business of towing vessels upon the Hudson river and adjacent navigable waters, and having its office in the city of Kingston. In the year 1898 the assessor for that city assessed the relator for personal property the sum of $250,000 in addition to its real estate. Written objections to the assessment for personal property were filed with the assessor by the relator, together with a statement of the property and assets of the company. Subsequently the testi many of the president of the company was taken by the assessor,…
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