People Ex Rel. Thurman v. Ryan
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the third judicial department, made September 9, 1881, which affirmed an order of Special Term, vacating an assessment and tax against the relator for personal property, which was brought up for review by certiorari under the act chapter 269, Laws of 1880. The relator is a resident of the city of Troy, cashier of a National banking institution there located, named “ The First National Bank of Troy,” and owner of…
Read the full summary
Appeal from order of the General Term of the Supreme Court, in the third judicial department, made September 9, 1881, which affirmed an order of Special Term, vacating an assessment and tax against the relator for personal property, which was brought up for review by certiorari under the act chapter 269, Laws of 1880. The relator is a resident of the city of Troy, cashier of a National banking institution there located, named “ The First National Bank of Troy,” and owner of two hundred and twenty-one shares of the capital stock of such bank, which the assessors, in the imposition of a tax…
1Opinion of the CourtDanforth, J.
The respondent is entitled to judgment; and so he would be, although the transaction of which the $25,000 note formed a part was, as the learned counsel for the appellants says, “a device to escape assessment and taxation.” (Stilwell v. Corwin, 55 Ind. 433.) We are ref erred to no statute which prohibits a property owner from choosing between the embarrassment of a debt and submission to a burden, justly indeed imposed on all, and which, if he escapes, must altogether fall upon his neighbors.
The assessors, therefore, exceeded then’ necessary duty when, by inquisition, they so pressed the…
2Cases cited1 opinion
- Stilwell v. CorwinIndiana Supreme Court · 1876
3Cited by13 opinions
- People Ex Rel. Hegeman v. . CorriganNew York Court of Appeals · 1909
- People Ex Rel. Cornell Steamboat Co. v. DederickNew York Court of Appeals · 1900
- People ex rel. Thompson v. McComberNew York Supreme Court · 1889
- State Ex Rel. St. Louis Union Trust Co. v. HoehnSupreme Court of Missouri · 1943
- Whiting Finance Co. v. HopkinsCalifornia Court of Appeal · 1931
8 more not listed; retrieve them via the Exa API.