Jenkins v. Neff

No. 198.

Argued March 20, 1902.

Decided June 2, 1902.

This case is before us on a writ of error to the supreme court of the state of New York, and is brought to review a final order of that court affirming an assessment of the shares of stock in the First National Bank of Brooklyn. Under the practice prevailing in that state a writ of certiorari was issued out of the supreme court on August 13, 1897, on the petition of the stockholders of the First National Bank of the city of Brooklyn, now plaintiffs in error, directed to the board of assessors of the city of Brooklyn, requiring them to return all their proceedings relative to the assessment of the shares of stock of said bank. A return having been made the assessment was on October 6, 1899, confirmed, with some modifications not material to the present controversy. This order was affirmed by the appellate division of that court on January 9, 1900. 47 App. Div. 394, 62 N. Y. Supp. 321. On appeal to the court of appeals the order was by that court also affirmed (163 N. Y. 320, 57 N. E. 408), and the record remitted to the supreme court.

Messrs. Seymour D. Thompson and Frank Harvey Field for plaintiffs in error.

Messrs. James McKeen and George L. Rives for defendants in error.

Mr. Justice Brewer delivered the opinion of the court: