People ex rel. Consolidated National Bank v. Purdy

Majority

p. 550

The People of the State of New York ex rel. Consolidated National Bank of New York, Appellant, v. Lawson Purdy et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents

Headnote

People ex rel. Consolidated Nat. Bank v. Purdy, 182 App. Div. 931 , reversed.

(Submitted October 4, 1909;

decided November 9, 1909.)

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 28, 1909, which affirmed an order of Special Term dismissing a writ of certiorari to review certain assessments for taxation upon the capital stock of the relator owned by its respective shareholders.

J. Gulbert Palmer and Edwin L. Kalish for appellant. •

Francis K. Pendleton, Corporation Counsel ( William, II. King of counsel), for respondents.

The facts in this proceeding are similar to those in the case of The People ex rel. American Exchange National Bank v. Purdy, decided herewith ( 196 N. Y. 270 ), the differences being of detail only, none of which affect the principles involved or the questions decided. The cases were argued together and submitted on substantially the same briefs. The same decision should be made in each and,, accordingly, we reverse the order of the courts below, with costs in both to appellant, the costs in the Appellate Division being fixed at fifty dollars and disbursements, and remit the proceeding to the Special Term with leave to respondents to there move for a supplemental return.

Oullen, Oh. J., Edward T. Bartlett, Haight, Willard Bartlett, Hiscook and Chase, JJ., concur.

Order reversed, etc.

Cases cited

People ex rel. American Exchange National Bank v. Purdy 196 N. Y. 270 N.Y. 1909-11-09 p. 550