People Ex Rel. American Ice Co. v. State Board of Tax Commissioners

101 N.E. 1127, 207 N.Y. 766, 1913 N.Y. LEXIS 1463
CourtNew York Court of Appeals
DecidedMarch 18, 1913
StatusPublished
Cited by1 cases

This text of 101 N.E. 1127 (People Ex Rel. American Ice Co. v. State Board of Tax Commissioners) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
People Ex Rel. American Ice Co. v. State Board of Tax Commissioners, 101 N.E. 1127, 207 N.Y. 766, 1913 N.Y. LEXIS 1463 (N.Y. 1913).

Opinion

Order of Appellate Division reversed and determination of the state board of tax commissioners fixing the amount of the mortgage tax to be paid by the relator modified by deducting in the computation of such tax the amount of the prior liens on the real estate covered by such mortgage, without costs to any party in any court, and the matter is remitted to said board to compute said tax in accordance herewith, on dissenting opinion of Lyon, J., below.

Concur: Cullen, Ch. J., Werner, Willard Bartlett, Hiscock, Chase, Collin and Hogan, JJ.

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Related

People ex rel. Astor Trust Co. v. State Tax Commission
174 A.D. 320 (Appellate Division of the Supreme Court of New York, 1916)

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Bluebook (online)
101 N.E. 1127, 207 N.Y. 766, 1913 N.Y. LEXIS 1463, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-american-ice-co-v-state-board-of-tax-commissioners-ny-1913.