People ex rel. Village of Kinderhook v. Board of Supervisors
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, The Board of Supervisors of Columbia County, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Columbia on the 1st day of March, 1905, granting the relator’s motion for a peremptory writ of mandamus.
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Appeal by the defendant, The Board of Supervisors of Columbia County, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Columbia on the 1st day of March, 1905, granting the relator’s motion for a peremptory writ of mandamus. The town of Kinderhook is a municipal corporation within the county of Columbia and a political subdivision of the State, having a board of assessors authorized to assess property therein for State and county taxes. The village of Kinderhook is a municipal corporation wholly within the town of…
1Opinion of the Court
Chase, J.:
The Tax Law as first enacted (Laws of 1896, chap. 9Q8, § 24) provided for the assessment and taxation of shares of bank stock at a rate not greater than that made or assessed upon other moneyed capital in the hands of individual citizens of the State, and allowed to each stockholder the deductions and exceptions allowed by law in assessing the value of other taxable property owned .by individual citizens of the State. The manner and rate of assessing bank stock *323was wholly changed. by the amendment of said section 24 of the Tax Law, as found in chapter 550 of the Laws of 1901. Said…
2Cited by2 opinions
- In re ButtonNew York Supreme Court · 1950
- People Village of Chatham v. Bd. of SupervisorsNew York Court of Appeals · 1905