Legal Opinion

People ex rel. Braeburn Ass'n v. Hanking

Appellate Division of the Supreme Court of the State of New York

Decided January 17, 1913PublishedCited by 3 opinions

Appeal by the defendants, William H. Hanking and others, constituting the board of assessors, etc., from an order of the Supreme Court, made at the Westchester Special Term and entered in the office of the clerk of the county of Rockland on the 20th day of November, 1912, confirming the report of a referee.

1Opinion of the Court

Carr, J.:

The relator is a domestic corporation domiciled in the town of Clarkstown, in the county of ¡Rockland in this State. It was assessed for taxation in that town in the year 1912, on personal property, in the sum of $1,000. It made complaint to the board of assessors to the effect that the only personal property held by it was not subject to taxation under the laws of this State, and asked that the assessment rolls be corrected accordingly. This request was refused by the board of assessors of the town, and the corporation thereupon sued out a writ of • certiorari to review the validity…

2Cited by3 opinions

  1. In re Mechanics' BankAppellate Division of the Supreme Court of the State of New York · 1913
  2. People ex rel. Urban Water Supply Co. v. ConnollyAppellate Division of the Supreme Court of the State of New York · 1914
  3. People v. JonesNew York Supreme Court · 1986

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