New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1867-01-23
COURT or APpEAI9.
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IMPORTANT rtat. T. lLliNlDNt
Of te city AL ,o1H, of S.. iorL, an oheT,. m
OF these Plaintiffs taxed the suui Of 100000 Dc
posted by them with the Controller ~ tins state. The
ult ~, afc Corporation under the laws Of the State II
Jsr.cy for the business Of Life Insurance. They
had ni office I'm the CITY 81 Newlork and an agent there
Legislature OF this state passed IN ls5i, chap o. al com
pIuig- trau-a"tuc the business OF ~. 5Iitt Will
Tins state were required To deposit with the COHtr0Irr
of hi, state 100000 iu public stocks or bonds Tie Con-
raI WIS IN hoI such stock, bonds aud mortgages as
provisions OF this Act plaintiffs deposited WIN ire
ntroler of ms Stately sum uf Si0) Oj0 and this
has heop udcd In the assessment lsts of the City OF
Ncw-Y1rk against these plaintiffs as SO much personal
proarty m 20 taxation under the laws Of THIS state
In ,5t mo flrd of -npcry sors " the city and County
of Ncw-Yogl imposed ms taN thereon The sum % S5s
and the def ndans or some Of them were proceeding 70
commenced Bon the superior Court ~ the 'ly OF New
York The complaint 80 out the loreSong Facts ana
claimed that the said tax was erroneous ana uaWIlI
and should Doe rCmittcd or corrected II also SCI Iurtl
THAI the Board OF supervisors had issued tHtI warrant
che defendant james Ncsoil % collect sad aN ana
that hc u virtue thereof las l'ed upon the property ~
said plaintiffs; that the amount pi tc tak Wht oole'ei
would Ice tAe property Of the defendants Inc NAY ere.
Tc C5iipaint prayed that the defenlauts might be
cuI1ucd from collecting the tax or from interfering with
that the defendants De- restrained rom col,,,iu o r.
cryiug the same for such further or other refer or
both, q. might bee Just ihe deiehdan'2 Ganeu 20 So
complaint on De ground that ana uo' sIi,i Lac, sun.
cl.nt 90 constitute cause of action judgment Mie
lyen Tor the defendants. oisni,as h' coLaII WIN
COSTS and this Judgment was mHLned ht ~. M
Torn auJ the plaintiffs now appeal TO tins Court me
second above entitled attioh was C1htIitA1ct
m the supreme Court and TIE Complaint SCI
ont an assessment Ia the same man,
ucr and imposition OF tax thereon IN the sum oi
81 $50 - FOR the year l'51, ana olhtt"ise 't Ill.,
same facts ana the same prayer "a the complaint IN me
superior Court The demurrer tneIetq alleged tiiee
grounds: Fls That the supreme OouI had 10 l5Ilaulc
ton OF The subject OF the acus second lAat sla Oourl
could not Ic'iew 10y complaint ana Injunction we pro
ccedings ~ subordinate utouhS VIt,,u w St ~
under statute and clothed with the ,Lcse OF pocl
powers THird Ihat the complaint Gd nor state iac,'
rn fr t, defendants on the demurrer and the same
WAS aflrucra The General Term and the plaintiffs now
C. BRADLEY Yer Inc appellants; r. o'Gorman and A
II Lawrence i,l abe respondents
been passed upon by this Court adversely 20 the plaintiffs
the complaint alleges ih4t tie a''e''ueI' u h-' "a.
plaintiffs have had at lcg, two complete remedies at
r-al hv cert!nrur OF have been stCkcu from the roll
lay maudnmus. These remedies are aIequ.le iot uie
cited by the learned counsel for tho respondents Where
there are remedies fuy adequate the aid OF Court
on hy the counsel for the appellants to maintain these
actions was decided IN 1868 since the Judgments were
Sea. The People aet The NewEngland Mutual Life
Insurance Company. That case was submitted on
dcr section S-2 of the Code In the court below the
tax was held 10 be legal and Judgment was rendered
non an appeal 10 this Court that Judgment was reversed
ana the assessment held to be illegal No objection was
trlr both parties asked the determination OF the csay
~ the tax. la the cause ut bar the objection Is ceil
cny rails d based upon the decisions 81 TINS Court lh
Cn, of Family will not take coguizance grant cqrit-
allie relief by Injunction where fun relief can be obtained
al law The appellants cannot be aided by the decision
i'm Oh n Without overturning prior authority IN this
Court I'm no respect inconsistent with that decision
IL has been held BIZ Court that the act OF 1883 toess l.
Chan 4G3 FOR tie Incorporation OF LIE insurance com
poics ana I'm relation the agencies Of fOrtgn COM
aurs rpcns 20 much of Chapter 81 Of Laws of 1881 as
feuuired the deposit by foreign companies OF 100000 WIN
the Controller but 10 is unnecessary TO 20 into the merits
of this question, uasmuch 10 appears from the dec
sious that AO relief can be- Administered In equity where
the remedies at law adequate for the attainment Oh
Justice. n ~,
The Judgment appealed from must be affirmed. with