People v. Equitable Trust Co. of New London
New York Court of Appeals
Appeal from judgment, of the General Term of the Supreme Court, in the third judicial department, entered upon an order made January 23, 1883, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial, without a jury. The nature of the,action and the.material facts are stated in the opinion. Laws 1881, chapter 361, is enacted under the taxing power, and its purpose is revenue.
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Appeal from judgment, of the General Term of the Supreme Court, in the third judicial department, entered upon an order made January 23, 1883, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial, without a jury. The nature of the,action and the.material facts are stated in the opinion. Laws 1881, chapter 361, is enacted under the taxing power, and its purpose is revenue. It is not a license law enacted under police power. {People, ex rel. Ins. Co., v. Davenport, 91 FT. Y. 585 ; People v. Home Co., 92' id. 339 ; People v. Gold Co., id. 386; People v.…
1Opinion of the CourtEarl, J.
This action was brought by the attorney-general against the defendant, a foreign corporation, to recover the sum of $1,575, which, it is claimed, the defendant should have paid into the treasury of the State within fifteen days from January 1, 1882, under section 2 of the act chapter 542 of the Laws of 1880, as amended by chapter 361 of the Laws of 1881.
The defendant is a Connecticut corporation, and for many years did business through its officers in that State. Its business was the negotiating of loans on mortgages in the western States, or the purchase of obligations secured by mortgages…
2Cases cited8 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- People ex rel. Detroit & Howell Railroad v. Township BoardMichigan Supreme Court · 1870
- People Ex Rel. Griffin v. Mayor of BrooklynNew York Court of Appeals · 1851
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3Cited by28 opinions
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
- City of New York v. . McLeanNew York Court of Appeals · 1902
- Miller v. Michigan State Apple CommissionMichigan Supreme Court · 1941
- Northwestern Mutual Life Insurance v. Lewis & Clarke CountyMontana Supreme Court · 1903
- People v. . American Bell Telephone Co.New York Court of Appeals · 1889
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