Van Antwerp v. State
Appellate Division of the Supreme Court of the State of New York
' Cross-appeals by the claimants, William C. Van Antwerp and others, and by The State of New York, from a judgment, order or determination of the Board of Claims in favor of the claimants, entered in the office of the clerk of said Board on the 17th day of May, 1915. The claimants appeal from said judgment as insufficient.
1Opinion of the Court
Smith, P. J.:
The Tax Law as it existed in 1905 provided for a tax of two cents on each $100 of face value, or fraction thereof, of sales of shares of stock. In 1906 the law was amended so as to levy the tax upon each share of $100 of face value, or fraction thereof. (See Gen. Laws, chap. 24 [Laws of 1896, chap. 908], § 315, added by Laws of 1905, chap. 241, as amd. by Laws of 1906, chap. 414.) This amendment was held unconstitutional in People ex rel. Farrington v. Mensching (187 N. Y. 8). Thereafter the brokers .who had affixed the tax which had been illegally demanded made claim for a…
2Cases cited10 opinions
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
- Hills v. Exchange BankSupreme Court of the United States · 1882
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
- People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
- Rogers v. . Atlantic, Gulf Pacific Co.New York Court of Appeals · 1915
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