CLYDE v. GILCHRIST

No. 318.

262 U.S. 94 (1923)

PEOPLE OF THE STATE OF NEW YORK EX REL. CLYDE v. GILCHRIST, PRESIDENT, ET AL., AS MEMBERS OF THE STATE TAX COMMISSION OF THE STATE OF NEW YORK.

Supreme Court of United States.

Decided April 30, 1923.


Attorney(s) appearing for the Case

Mr. Arthur E. Goddard for plaintiff in error.

Mr. Carl Sherman, Attorney General of the State of New York, Mr. Francis W. Cullen, Mr. James S.Y. Ivins and Mr. C.T. Dawes, for defendants in error, submitted.


MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a statutory proceeding to recover the amount of taxes for 1919 paid under duress and protest. As the first step the relator, the plaintiff in error, filed an application for a revision of the tax with the Comptroller of the State. His determination presented the issue in a few words. The relator held bonds secured by mortgages upon which latter the mortgage recording tax under Article XI of the Tax Law...

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