People ex rel. Barney v. Barker
Appellate Division of the Supreme Court of the State of New York
Appeal from special term, New York county. Certiorari by Danford M. Barney to review the action of Edward P. Barker and others, commissioners of taxes and assessments of the city of New York, in assessing the personal property of relator for taxatitin for the year 1896. The writ was dismissed, and relator appeals. Affirmed.
1Opinion of the CourtIngraham, J.
The relator, a resident of the state of Connecticut, was a special partner in the co-partnership of H. C. Hardy & Co., doing business in the city of New York, the amount of the capital that he had contributed to such special partnership being the sum of $75,000; and at the time of the assessment in question such sum of $75,000 was invested in this state as a contribution of capital to such co-partnership. The respondents assessed the relator as a nonresident having special capital invested in this state, and fixed the amount of such investment subject to taxation at the sum of $75,000.
By…
2Cases cited2 opinions
- People Ex Rel. Thurber, Whyland Co. v. BarkerNew York Court of Appeals · 1894
- People Ex Rel. Hecker-Jones-Jewell Milling Co. v. BarkerNew York Court of Appeals · 1895
3Cited by1 opinion
- People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1898