People ex rel. Consolidated Ginseng Co. of America v. Kelsey
Appellate Division of the Supreme Court of the State of New York
Certiorari by the people, on the relation of the Consolidated Ginseng Company of America, against Otto Kelsey, Comptroller of the state of New York, to review the Comptroller’s determination of relator’s privilege tax. Comptroller’s determination modified.
1Opinion of the CourtChase, J.
The only question for our determination is whether the relator’s license fee should be computed on its authorized capital stock of $2,000,000, or upon the $240,000 of capital employed by the relator in this state. The license tax on foreign corporations is provided by section 181 of the tax law (chapter 908, p. 856, Laws 1896, as amended by chapter 558, p. 1365, Laws 1901). The section is headed, “License Tax on Foreign Corporations,” and it provides :
“Every foreign corporation * * * authorized to do business under the general corporation law shall pay to the State Treasurer for the use of…
2Cases cited5 opinions
- Williams v. . Western Union Telegraph Co.New York Court of Appeals · 1883
- Burrall v. . Bushwick Railroad CompanyNew York Court of Appeals · 1878
- Peo. Ex Rel. Commercial Cable Co. v. . MorganNew York Court of Appeals · 1904
- People ex rel. Commercial Cable Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1903
- People ex rel. Commercial Cable Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1903
3Cited by2 opinions
- Miller Properties, Inc. v. Government of the Virgin IslandsSupreme Court of The Virgin Islands · 2001
- R. J. Reynolds Tobacco Co. v. CommissionerUnited States Board of Tax Appeals · 1937