The British Commercial Life Insurance Company v. The Commissioners of Taxes and Assessments in New York

This court held the company to be properly assessed, in Uejv York city, upon the amount of its bonds deposited with the comptroller, &c., and that such bonds were included under the term “ personal estate,” as used in the statute, &c. (See the report of this case in 2,8 How. Pr., 41.)