People ex rel. Mutual Trust Co. v. Miller
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 1st day of May, 1902, directed to Nathan L. Miller, as Comptroller of the State of New York, requiring him to certify and return to-the office of the clerk of the county of Albany all and singular his-' proceedings had in relation to the revision and readjustment of the-franchise tax imposed upon the relator, a domestic corporation,, for the year ending June" 30, 1901.
1Opinion of the Court
Houghton, J.:
The relator was organized as a trust company and received from the Superintendent of Banks a certificate authorizing it to do business on the 6th day of June, 1901. On the 24th day of June, 1901,. it commenced the transaction of business with a paid-up capital of $300,000, and.a surplus of $60,000. On the thirtieth day of August following the Comptroller assessed the capital stock and surplus of the relator at $360,000, and imposed a tax of one per cent thereon, pursuant to section l'81a of -the Tax Law. Application was made by thé relator for revision and resettlement of such…
2Cases cited6 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- The People v. . the Home Insurance Co.New York Court of Appeals · 1883
- The People v. . Spring Val. Hydraulic Gold Co.New York Court of Appeals · 1883
- People ex rel. Brooklyn Rapid Transit Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Colonial Trust Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1900
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- American Inv. Corp. v. State Tax CommissionUtah Supreme Court · 1941