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New York Ex Rel. Clyde v. Gilchrist, 262 U.S. 94 (1923)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
New York Ex Rel. Clyde v. Gilchrist, 262 U.S. 94 (1923)
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New York ex Rel. Clyde v. Gilchrist No. 318 Argued April 17, 1923 Decided April 30, 1923 262 U.S. 94
ERROR TO THE SUPREME COURT
OF THE STATE OF NEW YORK
Syllabus
1. Upon error to a state court, when a statute is alleged to impair the obligation of a contract, this Court must decide for itself whether there was a contract and what it was. P. 96.
2. But where the contract claimed is one of tax exemption, involving the taxing system of the state, this Court will be slow to depart from a judgment of the state courts denying it if no real oppression or manifest wrong result. P. 97.
3. The New York Mortgage Recording Tax Law, Art. XI, § 251, in providing that payment of the taxes therein provided on recording of mortgages should exempt them and the debts and obligations thereby secured from other taxation, and Art. XV of the Tax Law, as amended by c. 802, N.Y.Laws, 1911, in providing that, upon payment on other secured debt of a tax of 1/2 of 1% of their face value, and certification by the Comptroller, they should be exempt from all taxation, with specified exception, were not intended to establish contracts with those paying such taxes exempting them from taxation of their income from such debts and mortgages. Pp. 97, 99.
197 App.Div. 913, 232 N.Y. 550, affirmed.
Error to a judgment of the Supreme Court of New York (affirmed by the Court of Appeals) confirming, in a statutory proceeding, an assessment under the state income tax law.
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Chicago: U.S. Supreme Court, "Syllabus," New York Ex Rel. Clyde v. Gilchrist, 262 U.S. 94 (1923) in 262 U.S. 94 262 U.S. 95. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=T46WLMIVTDT96MX.
MLA: U.S. Supreme Court. "Syllabus." New York Ex Rel. Clyde v. Gilchrist, 262 U.S. 94 (1923), in 262 U.S. 94, page 262 U.S. 95. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=T46WLMIVTDT96MX.
Harvard: U.S. Supreme Court, 'Syllabus' in New York Ex Rel. Clyde v. Gilchrist, 262 U.S. 94 (1923). cited in 1923, 262 U.S. 94, pp.262 U.S. 95. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=T46WLMIVTDT96MX.
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