The New York herald., 1879-07-29
THE PACIFIC NAIL TAXES.

ARGUMENT BEFORE JUDGE POTTER ON THE IN-
JUNCTION TO RESTRAIN THE PAYMENT OF
PERSONAL TAX-DECIsIoN RESERVED.
There a long argument before Judge Potter
yesterday the motion to make permanent the in.
junction granted Friday last in tho suit Of the
Pacific Mail Steamship Company against the city to
the collection OF taxes assessed for 1874
tho personal property OF tho company. Tho
amount of the assessment was $lS6.O00. OF
which $4,000 remains unpaid and Of which
payment is now resisted by the company.
Among those present were Mr.. Henry Hart. presi.
dent of the Pacific Mail Company and subordinate
officers also MIR. Wheeler. president of the Com.
mission Of Taxes, against whom the injunction 10
merely sought. Ex-Judge Cardozo. Richard 3. New.
conbo and Edward Lauterbach appeared for the
plaintiff and Corporation Counsel Whitney and
Francis L. stetson. Assistant Corporation Counsel.
for the city, The assessment of the tax was upon
review by wris Of ccrtorari affirmed successivcly
by the Supreme Court. General Term; tho
Court of Appeals and the supreme Court
OF the United States. Following the last decision
in the consecutive order # legal proceedings,
tho warrant issued 70 MIR. Hays, city marshai.
to levy upon property belonging to the company.
The present action was brought to have both
tax and the to collect declared void. and
TO restrain tho city from enforcing levy on the
ground that. as required by the law OF 1851 tho
Deputy Tax Com missioner did not attach to the
sossmont roll oath that 1t tull and true
statement of tho taxable personal estate of the per.
in ignorance OF this fact pending certiorar
proceedings. In October, 1916, tho company paid
about SyOUUO of tho disputed assessment. and they
insist that they should not only be relieved from
the balance claimed to bc due, but that tho money
already paid by thom should DO refunded.
The opcuing argument was made by Mr.. Stetson.
llc said that order to avoid any delay thoy had
decided to agree upon the assumption that tho ae-
cations In the complaint correct, 10 that their
plea would bo In the nature of demurrer. Ex.
Judge Cardozo said that as it stood confessed that
the statute had not been complied with he supposed
the right and duty of tho Court to arrest by njunc-
ton the collection of this tax could scarcely be
doubted.
GAN THB CITY,"
Mr.. Sictson rujoincd that 1t outrage upon
the city that such action could DO brought into
court. Tho tax. ho knew, was just one, as 1t had
been imposed upon the sworn statement OF the vice
president OF the company that its capital stock was
$5.ODOUOJ the Original assassin mt having been upon
S2U,OJOUO0. The law never required vcrifcation OK
the rolls by the Commissioner and tho deputy COM
inissioners were only required to make detailed
statement when asked to 40 80 by the commissions
in respect to tho personality. II was upon the
sworn statement of the plaintiff that tho valuation
made. From all the fncts ho insisted that 1t was
foran injunctior and In conclusion quoted
opinion rendered years ago by Judge CArdozo
in the suit ot Samuel J. Tidcn against the Mayor.
Ex-JuGgc Cardozo spoke at great length IN reply.
Iio began by quoting the law OF 1901. showing, "a
he claimed, that IL expressly made applicable to
this city, 1t not tho oath OF the vice president
of the company which the statute said iicccs-
sary, but the oath OF the Deputy Commissioned. As
to tho assertion that an injunction was not tho
proper remedy the of Tiiden The Mayor, In
winch his own opinion had been cited, roiorred TO
tho enforcement tax real estate, hnu tho law
that IL the appeared on the face of the
proceeding court OF equity would not Interfere.
After some further argument judge Potter took
tho papers. for examination pending his decision.