Reports of Cases Decided in the Court of Appeals of the State of New York, Volume 150New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels Lawyers Co-operative Publishing Company, 1859 |
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Results 1-5 of 79
Page 1
... death , and which then pass to non - residents , are not subject to taxa- tion under the Transfer Tax Act ( Laws of 1892 , chap . 399 ) . 2. CERTIFICATES OF STOCK OF DOMESTIC CORPORATIONS HELD BY NON- RESIDENT DECEDENT AT HIS DOMICILE ...
... death , and which then pass to non - residents , are not subject to taxa- tion under the Transfer Tax Act ( Laws of 1892 , chap . 399 ) . 2. CERTIFICATES OF STOCK OF DOMESTIC CORPORATIONS HELD BY NON- RESIDENT DECEDENT AT HIS DOMICILE ...
Page 2
... death were property within the state . ( Laws of 1892 , chap . 399 , § 1 ; In re Enston , 113 N. Y. 182 ; In re Romaine , 127 N. Y. 88 ; In re Phipps , 59 N. Y. S. R. 771 ; Angell & Ames on Corp. [ 11th ed . ] §§ 104 , 111 ; Plimp ton v ...
... death were property within the state . ( Laws of 1892 , chap . 399 , § 1 ; In re Enston , 113 N. Y. 182 ; In re Romaine , 127 N. Y. 88 ; In re Phipps , 59 N. Y. S. R. 771 ; Angell & Ames on Corp. [ 11th ed . ] §§ 104 , 111 ; Plimp ton v ...
Page 4
... death . The important words to be noticed in this section , which imposes the tax , are , in the case of a non - resident decedent , " property within the state . " Their importance is evident ; inasmuch as the attempt of the state to ...
... death . The important words to be noticed in this section , which imposes the tax , are , in the case of a non - resident decedent , " property within the state . " Their importance is evident ; inasmuch as the attempt of the state to ...
Page 10
... death he owned bonds of the value of $ 18,200 , and stocks of the value of $ 437,393.25 , all issued by corporations organ- ized under the laws of the state of New York . Said securities , as written instruments , were not within this ...
... death he owned bonds of the value of $ 18,200 , and stocks of the value of $ 437,393.25 , all issued by corporations organ- ized under the laws of the state of New York . Said securities , as written instruments , were not within this ...
Page 11
... death , were habitually kept by him in the state where he resided ? 2. Whether capital , lent to such corporations by a non - resident , or his assignor , for which bonds were issued to him , is taxable under like circumstances ? In ...
... death , were habitually kept by him in the state where he resided ? 2. Whether capital , lent to such corporations by a non - resident , or his assignor , for which bonds were issued to him , is taxable under like circumstances ? In ...
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action affirmed a judgment alleged amended APPEAL from judgment Appellate Division application appointment Argued October assessment Assn authority Bank Barb BARTLETT bonds Central and Hudson chap Civil Procedure claim Code Civ common council concur Constitution contract corporation Court of Appeals court of equity creditor death debt decedent decided October decision defendant defendant's Dissenting opinion easement election entitled evidence ex rel fact foreclosure held Hudson River Railroad intention interest judgment in favor judicial department jury legislature Lewiston MARTIN Mayor ment mortgage motion N. Y. Rep Northern Railway O'BRIEN October 13 October 27 owner payment person plaintiff Points of counsel police commissioners Proc proceedings provisions purpose question reserve fund respondent reversed River Railroad Company Special Term Statement statute Statute of Frauds stockholders Supreme Court thereof tion trust usury VANN verdict Wend York Central
Popular passages
Page 502 - All city, town, and village officers, whose election or appointment is not provided for by this Constitution, shall be elected by the electors of such cities, towns, and villages, or of some division thereof, or appointed by such authorities thereof, as the Legislature shall designate for that purpose.
Page 522 - Appointments and promotions in the civil service of the State, and of all the civil divisions thereof, including cities and villages, shall be made according to merit and fitness to be ascertained, so far as practicable, by examinations, which, so far as practicable, shall be competitive...
Page 469 - Senate, shall appoint three persons, not more than two of whom shall belong to the same political party, who shall be styled a "State Board of Arbitration...
Page 13 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state at the time of his death.
Page 345 - ... an accomplice, unless he be corroborated by such other evidence as...
Page 73 - The rights of the holder are to be determined by the simple test of honesty and good faith, and not by a speculative issue as to his diligence or negligence.
Page 464 - No member of this state shall be disfranchised, or deprived of any of the rights or privileges secured to any citizen thereof, unless by the law of the land or the judgment of his peers.
Page 476 - Gray, 84, is applicable, that if the different parts "are so mutually connected with and dependent on each other, as conditions, considerations or compensations for each other, as to warrant a belief that the legislature intended them as a whole, and that, if all could not be carried into effect, the legislature would not pass the residue independently, and some parts are unconstitutional, all the provisions which are thus dependent, conditional or connected, must fall with them.
Page 13 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the state comptroller or the treasurer of the proper county on the transfer thereof.
Page 14 - transfer" as used in this Act shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future by inheritance descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein prescribed. The word "decedent" as used in this Act shall include the testator, intestate, grantor, bargainer, vendor, or donor. The words "county treasurer...