People ex rel. Astor Trust Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Cebtiobabi issued out of the Supreme Court and attested on the 23d day of November, 1915, directed to the State Tax Commission, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in fixing the amount of the mortgage tax upon the mortgages executed by the relator Atlantic Phosphate & Oil Corporation to the relator Astor Trust Company.
1Opinion of the Court
Lyon, J.:
These are proceedings by certiorari to review two determinations of the State Tax Commission, apportioning the amounts of the taxes for recording two mortgages given by the relator oil corporation to the relator trust company, as trustee, in March and July, 1913; and involve the construction of sections 255 and 260 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62). There is practically no dispute as to the facts. Each mortgage was given to secure the payment of bonds of the oil corporation, to the amount of $1,500,000, and covered all the tangible real and personal…
2Cases cited10 opinions
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
- Ayer & Lord Co. v. Commonwealth of KentuckySupreme Court of the United States · 1906
- People Ex Rel. Pacific Mail Steamship Co. v. Commissioners of TaxesNew York Court of Appeals · 1874
- Irvin v. New Orleans, St. Louis & Chicago RailroadIllinois Supreme Court · 1879
- People ex rel. American Ice Co. v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1912
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Ampco Printing-Advertisers ' Offset Corp. v. City of New YorkNew York Court of Appeals · 1964
- People v. Boston & Maine RailroadAppellate Division of the Supreme Court of the State of New York · 1922
- Hammond v. Philadelphia Electric Power Co.Court of Appeals of Maryland · 1949
- Compagnie Generale Transatlantique v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1938
- Claim of Cloutier v. General Ship Contracting Co.Appellate Division of the Supreme Court of the State of New York · 1963
3 more not listed; retrieve them via the Exa API.