People ex rel. Pennsylvania R. Co. v. Wemple
New York Supreme Court
Certiorari by the Pennsylvania Railroad Company to review the decision of the comptroller of the state of Hew York settling an account against and assessing a tax upon the relator of $40,836.83 under the alleged authority of chapter 542 of the Laws of 1880, and the various acts amendatory thereof and supplementary thereto. Reversed.
1Opinion of the CourtMayham, P. J.
The relator is a foreign corporation, incorporated undei the laws of the state of Pennsylvania as a railroad company with an authorized capital stock of $151;700, having terminal facilities in the state of New York, and owning and leasing real estate therein, where it receives goods and passengers for transportation in the transaction of its business as a carrier; and has been since January 1, 1880, engaged in business in the state oí New York, which business is not of the class or kind exempted from taxation under chapter 542 of the Laws of 1880. From 1880 to 1889 the relator declines to…
2Cases cited15 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
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3Cited by3 opinions
- Martin v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of Kansas · 1914
- People ex rel. Lembeck & Betz Eagle Brewing Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897
- People ex rel. H. B. Smith Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898