People ex rel. Studebaker Bros. v. Knight
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, Studebaker Brothers Company of New York, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 27th day of July, 1901, denying a motion of the relator for a peremptory writ of mandamus to command the defendant forthwith to send written notice to the relator of his determination upon the application of the relator for a revision and readjustment of the account against…
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Appeal by the relator, Studebaker Brothers Company of New York, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 27th day of July, 1901, denying a motion of the relator for a peremptory writ of mandamus to command the defendant forthwith to send written notice to the relator of his determination upon the application of the relator for a revision and readjustment of the account against said corporation for franchise taxes due to the State of New York from the relator for the year ending October 31, 1900.
1Opinion of the Court
Chase, J.:
The relator is a domestic corporation liable to pay a franchise tax under the Tax Law of the State of New York. It has a capital stock of $5,000, consisting of fifty shares of $100 each. The report of the relator for the year ending October 31, 1900, states that no dividend was paid by said corporation during said year, and that the capital stock employed within the State of New York was $5,000. The Comptroller thereafter served a notice upon said company requiring an officer of the company to attend before a commissioner appointed by him for examination, and an examination of the…
2Cases cited2 opinions
- People Ex Rel. Harlan & Hollingsworth Co. v. CampbellNew York Court of Appeals · 1893
- People v. CampbellNew York Supreme Court · 1895