People Ex Rel. Leonard v. Commissioners of Taxes & Assessments
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the first judicial department, entered upon an order made April 10, 1882, which affirmed an order of Special Term, dismissing a writ of certiorari brought to review an alleged illegal assessment against the relators, as trustees under the will of Robert H. Woodward, deceased. The material facts are stated in the opinion.
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Appeal from judgment of the General Term of the Supreme Court, in the first judicial department, entered upon an order made April 10, 1882, which affirmed an order of Special Term, dismissing a writ of certiorari brought to review an alleged illegal assessment against the relators, as trustees under the will of Robert H. Woodward, deceased. The material facts are stated in the opinion. As the entire property held by the relators, and upon which the tax complained of was laid, consisted of bonds of the United States, it was not subject to State taxation. (1 R. S. 388 [marg.] § 5 [4] ; Weston…
1Opinion of the CourtEarl, J.
The relators were trustees under the will of Eobert T. Woodward, and as such, had in their possession bonds of the United States of the par value of $600,000, which bonds were issued under the act of Congress (Chap. 256) of July 14,18Y0. That act provided that all the bonds issued thereunder, and the interest on them should be exempt from Federal, State, municipal and local taxation.
In 1881 the respondents assessed the relators as such trustees for personal property $600,000. They appeared before the respondents, and upon proof that all the personal property which they possessed consisted of…
2Cases cited3 opinions
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Bank Tax CaseSupreme Court of the United States · 1865
- People Ex Rel. M.F. Ins. Co. v. . CommissionersNew York Court of Appeals · 1879
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- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Manhattan Co. v. BlakeSupreme Court of the United States · 1893
- Home Ins. Co. v. State of New York. 1Supreme Court of the United States · 1886
- People ex rel. Dwight v. PlattNew York Supreme Court · 1895
- R. I. Hospital Trust Co. v. ArmingtonSupreme Court of Rhode Island · 1898
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