People ex rel. Armstrong Cork Co. v. Barker
Appellate Division of the Supreme Court of the State of New York
Appeal by Edward P. Barker and others, as commissioners of taxes and assessments of the city of New York, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 21st day of February, 1898, adjudging that the proceedings and adjudications of the defendants, in regard to the assessment for taxation of the relator for the year 1897, were illegal and erroneous, •and ordering that the…
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Appeal by Edward P. Barker and others, as commissioners of taxes and assessments of the city of New York, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 21st day of February, 1898, adjudging that the proceedings and adjudications of the defendants, in regard to the assessment for taxation of the relator for the year 1897, were illegal and erroneous, •and ordering that the assessment complained of be corrected by reducing it from the sum of §342,403 to the sum of §189,408.96.
1Opinion of the Court
Ingraham, J.:
The appellants, as commissioners of taxes and assessments', fixed the taxable value -of the petitioner’s capital invested in business in this State at $342,403, and this proceeding is instituted to review that assessment. The court below reduced the assessment to the sum of $189,408.96. The relator is a foreign corporation, organized under the law of the State of Pennsylvania and engaged in the transaction of business at 45 Murray street, in the city of New York. The only question involved is as to the deduction by the court of two items as not capital of the relator invested in…
2Cases cited3 opinions
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- People ex rel. Sherwin-Williams Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Yellow Pine Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by1 opinion
- People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1898