American lawyer; born at Aix-la-Chapelle, Prussia, March 14, 1845. When only five years of age he emigrated with his parents to the United States, and was educated at Harvard University, from which he graduated in 1871, and in the law school of Columbia College, at which he took his degree in 1874. In the latter year he was admitted to the New York bar, where he has practised ever since. When, in 1887, the Sutro Tunnel Company of Nevada was financially embarrassed Sutro organized the Comstock Tunnel Company, which took over the stock of the Sutro Company, and thus saved the latter from absolute ruin.

Sutro is well known as an authority in cases referring to the laws of taxation. He has taken an active interest in politics, and was commissioner of taxes in New York city from 1885 to 1898. He has contributed to various periodicals articles treating of the laws of taxation, of corporations, of medical jurisprudence, and of mining.

A. F. T. H.
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