People ex rel. New England Loan & Trust Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari issued-out of the Supreme Court and attested on the 8th day of June, 1897, directed to James A. Roberts, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings in assessing upon the relator a franchise tax, under the provisions of chapter 908 of the Laws of 1896, for the year ending October 31, 1896.
1Opinion of the Court
Merwin, J.:
The relator is an Iowa corporation organized under the laws of that State in September, 1882, having a capital of $840,000. Its business consists in the loaning of money on bond and mortgage in several of the Western States and selling the bonds themselves or debentures based thereon. It began business in this State in September, 1886. It has an office and place of business in the city of New York and its president and treasurer are located there, and it has a license for the transaction of the business of investments from the banking department of this State. The home office is at…
2Cases cited7 opinions
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Chicago Junction Railways & Union Stockyards Co. v. RobertsNew York Court of Appeals · 1897
- People Ex Rel. Edison Electric Light Co. v. CampbellNew York Court of Appeals · 1893
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3Cited by5 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- People ex rel. Brooklyn Rapid Transit Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1901
- Telephone & Telegraph Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- People ex rel. International Banking Corp. v. RaymondAppellate Division of the Supreme Court of the State of New York · 1907