People ex rel. Henry Elias Brewing Co. v. Gass
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, The Henry Elias Brewing Company, 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 Fork on the 13th day of March, 1907, denying the relator’s motion for a peremptory writ of mandamus to compel the respondent to receive and record a mortgage upon certain leases of premises in New York county without the payment of a tax under the Mortgage Tax Law of 1906.
1Opinion of the Court
Clarke, J.:
On the 13th of October, 1906, the relator presented for recording to the register a mortgage bearing date the 12th day of October, 1906, made by Patrick J. Gilroy to the relator to secure the payment to it of $4,500 on demand. The said mortgage covered two leases held by said Gilroy'on certain premises in the county of New York made by Isabella Hart to Bernard Reilly, duly assigned by said Reilly to said Gilroy. Said leases were each for the term • of five years, the. unexpired terms whereof when mortgaged being less than three years. The register demanded the sum of $22.50 as the…
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