People Ex Rel. Interborough Rapid Transit Co. v. Sohmer
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 24, 1912, which confirmed on certiorari determinations of the defendant revising franchise taxes assessed against relator for the years 1907, 1908, 1909 and 1910. 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 May 24, 1912, which confirmed on certiorari determinations of the defendant revising franchise taxes assessed against relator for the years 1907, 1908, 1909 and 1910. The facts, so far as material, are stated in the opinion. Relator is not subject to franchise taxes under the provisions of sections 182 and 184 of the Tax Law with respect to its earnings from the operation of the subway or with respect to its capital invested therein. (People ex rel. M. T. Co. v. Miller, 177 N. Y. 151;…
1Opinion of the CourtWerner, J.
This appeal is, in effect, a supplement to a similar appeal brought to this court by the same relator in 1910 against the then comptroller of the state of New York. (People ex rel. Interborough R. T. Co. v. Williams, 200 N. Y. 93.) The opinion in the former proceeding sets forth in detail the history of the so-called rapid transit legislation and contracts, with a statement of the rights and obligations which the relator acquired and assumed under them. There the record disclosed that the relator was engaged in operating, as lessee, the elevated railroad system in New York city, as well as…
2Cases cited2 opinions
- People Ex Rel. Cornell Steamboat Company v. . SohmerNew York Court of Appeals · 1912
- People Ex Rel. Interborough Rapid Transit Co. v. WilliamsNew York Court of Appeals · 1910
3Cited by3 opinions
- People Ex Rel. L. N.Y.R.R. Co. v. . SohmerNew York Court of Appeals · 1916
- New York Ex Rel. Interborough Rapid Transit Co. v. SohmerSupreme Court of the United States · 1915
- People ex rel. Lehigh & New York Railroad v. SohmerNew York Court of Appeals · 1916