People v. Commissioners
| Decision Date | 01 October 1881 |
| Citation | 104 U.S. 466,26 L.Ed. 632 |
| Parties | PEOPLE v. COMMISSIONERS |
| Court | U.S. Supreme Court |
ERROR to the Supreme Court of the State of New York.
The facts are stated in the opinion of the court.
Mr. H Charles Ulman for the plaintiff in error.
Mr. J. A. Beall, contra.
The only question presented upon the writ of error is, whether an assessment made by the board of tax commissioners for the city and county of New York, of the personal estate of Hanemann, the relator of the plaintiff in error, was in violation of the Constitution of the United States. The statute, under the authority of which it was made, provides that 'all lands and all personal estate within this [that] State, whether owned by individuals or by corporations, shall be liable to taxation,' subject to certain exemptions thereinafter specified. 1 Rev. Stat. N. Y., c. 13, tit. 1, sect. 1. It also declares that Id., sect. 3.
Hanemann, being a resident of the city, county, and State of New York, was assessed for taxation, as of Jan. 1, 1876, upon his personal estate, exclusive of bank stock, to the amount of $60,000. He made application, supported by affidavit, for the reduction or remission of such assessment, upon these grounds: That the value and amount of all his personal estate, on the first day of January, 1876, and during the period covered by the assessment, did not exceed $125,000, of which $4,500 was invested in railroad bonds, and $1,000 in household furniture; that the remainder was 'continuously employed in the business of exporting cotton from the United States of America to foreign countries, through the Customs Department of the United States aforesaid, and that said employment consists in purchasing and paying for the cotton in different States of the United States, and actually exported by deponent in said business, and for the payment of all the expenses of shipping the same as such exports,' and that the only portion of his estate upon which he is liable to be assessed and taxed is the sum of $5,500. In his examination before the tax commissioners, up n the occasion of his application for reduction or remission, he further...
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...taxation void?' * * *.' The court answered in the negative and in the course of a discussion of the case of People of State of New York v. Commissioners, 104 U.S. 466, 26 L.Ed. 632, made the following comment, 97 Neb. at page 220, 149 N.W. at page 419: '* * * It will be observed that the co......
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