Smith v. Loughman

This is an application for a peremptory writ of mandamus directing the State Tax Commission and the State Comptroller to refund to petitioner the sum of $560.33 and interest, paid by her pursuant to chapter 143 of the Laws of 1925 (Tax Law, art. 10-A), as a transfer tax assessed upon certain real property situated in this State.

The deceased, the owner of the property in question, was a nonresident. The petitioner paid the tax within the time limited in order to obtain a deduction of interest, but protested the payment. Subsequently the statute under which the tax was assessed was declared…