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The Miscellaneous Reports Volume 69

The Miscellaneous Reports Volume 69


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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1911 Excerpt: ...briefs in behalf of the village of Fort Plain in regard to the question of the assessment of personal property by non--residents. Both of these briefs were filed shortly after the case came before the court. Mr. Waits shows his authority to appear for the village of Fort Plain by section 89 of the Village Law, and cites a number of authorities to support his contentions. There can be no question that taxes may be assessed against every alien holding real estate in the State of New York. (Consol. Laws, vol. 4, p. 3379, 16.) The only question involved in this case is whether the assessors had a right to make an assessment of t-axes against personal property within the State of New York. Their claim is that ersonal property owned by them within the State of New 'ork is not subject to tax. The contention is Misc Supreme Court, August, 1910. clearly in violation of law. Chapter 60, article I, Consolidated Laws of New York State, clause 5, section 2, provides as follows: " The terms ' personal estate' and 'personal property, ' as used in this chapter, include chattels, money, things in action, debts due from solvent debtors, whether on account, cpntract, note, bond or mortgage; debts and obligations for the payment of money due or owing to persons residing within the State, however secured or wherever such securities shall be held; debts due by inhabitants of this State to persons not residing within the United States for the purchase of any real estate; public stock in moneyed corporations, and such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate." Section 3, of said article, reads as follows: "Property liable to taxation. All real prope...


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Product Details
  • ISBN-13: 9781236139641
  • Publisher: Rarebooksclub.com
  • Publisher Imprint: Rarebooksclub.com
  • Height: 246 mm
  • No of Pages: 254
  • Spine Width: 13 mm
  • Width: 189 mm
  • ISBN-10: 123613964X
  • Publisher Date: 01 May 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 458 gr


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