New York Court of Appeals January 15, 1865 (British Commercial Life Insurance v. Commissioners of Taxes & Assessments)

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.)