[Download] "Mercury Machine Importing Corp. v. City New York" by Court of Appeals of New York * Book PDF Kindle ePub Free

August 10, 2021

eBook details

Title: Mercury Machine Importing Corp. v. City New York
Author : Court of Appeals of New York
Release Date : January 03, 1957
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 70 KB

Description

[3 N.Y.2d 418 Page 424] Each of these three appeals involves the right of taxpayers to reimbursement on account of taxes illegally levied under
the New York City General Business and Financial Tax Law. This local law has been held to be unconstitutional when applied
to interstate business (Matter of United Piece Dye Works v. Gerosa, 282 App. Div. 60, affd. 307 N. Y. 780, cert. denied 348
U.S. 916 [1955]). The city objects to refunding the money on the principal ground that these taxes were paid without protest.
Voluntary payments [3 N.Y.2d 418 Page 425]