People Ex Rel. Pennsylvania Railroad v. Knight
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 14, 1902, which affirmed a determination of the defendant in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 14, 1902, which affirmed a determination of the defendant in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion. It being admitted that the tax levied is upon the right of the relator to do business in this state if its business done here is of an interstate character, there can be no dispute as a matter of law that, it is not taxable by the state for doing it. (People ex rel. v. Wemple, 138 N. Y. 1.) Vehicles, though…
1Opinion of the CourtCullen, J.
I agree with Judge Babtlett that the only question presented on this appeal is whether the business carried on by- the relator, and for which a franchise tax has been imposed, is interstate commerce or-not. For, though it may be that the state of Flew York could levy a franchise tax on the gross earnings of a foreign corporation for the privilege given it of running a cab line within this state, even for the purposes of interstate commerce (see Maine v. Grand Trunk Ry. Co., 142 U. S. 217; cited with approval, American Refrigerator T. Co. v. Hall, 174 U. S. 70), section 184 of our Tax Law…
2Cases cited14 opinions
- Munn v. IllinoisSupreme Court of the United States · 1877
- The Daniel BallSupreme Court of the United States · 1871
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- Shannon v. Streckfus Steamers, Inc.Court of Appeals of Kentucky (pre-1976) · 1939
- People Ex Rel. Connecting Terminal Railroad v. MillerNew York Court of Appeals · 1904
- People ex rel. Union Sulphur Co. v. GlynnAppellate Division of the Supreme Court of the State of New York · 1908
- People ex rel. International Elevating Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1906
3 more not listed; retrieve them via the Exa API.