Peo. Ex Rel. B'k of Mont. v. . Comrs., Etc.

The inquiry in this case is reduced to two questions. First, was the relator at the time of the imposition of the tax in question, doing business in the State of New York within the meaning of the act of 1855; and, secondly, had it any sums invested in such business. The applicability of the act of 1855 to foreign corporations, was settled in the case of TheBritish Commercial Life Insurance Company v. The Commissionersof Taxes, etc. (28 How. Pr., 41; and 31 N.Y., 32), and no point is made as to the amount of the assessment in the present case, provided the relator was assessable at all under…