People ex rel. Edward & John Burke, Ltd. v. Wells
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, Edward & John Burke, Limited, from an order of the Supreme Court, made at the Yew York Special Term and entered in the office of the clerk of the county of Yew York on the 29th day of June, 1904, dismissing a writ of certiorari theretofore- issued to review an assessment upon the capital of the relator- (a- non-resident corporation), invested in business in the State of Yew York.
1Opinion of the Court
The following is the opinion, of Leventritt,. J., delivered at the Special Term :
Leventritt, J.:
The principle and reasoning of People ex rel. Yellow Pine Co. v. Barker (23 App. Div. 524; affd., 155 N. Y. 665) are authority for the proposition that the credits or bills receivable of the relator are taxable as capital invested in business in this State within the meaning of section 7 of the Tax Law*. I fail to see how these credits become less taxable because- they are the proceeds- of sales made of imported goods in original packages.. This is not, a tax on imports and thus does not contravene…
2Cases cited5 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- People Ex Rel. Armstrong Cork Co. v. . BarkerNew York Court of Appeals · 1898
- People ex rel. Yellow Pine Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897
- People Ex Rel. Yellow Pine Company v. . BarkerNew York Court of Appeals · 1898
- People ex rel. Philip Carey Manufacturing Co. v. Commissioners of Taxes & AssessmentsNew York Supreme Court · 1902
3Cited by1 opinion
- People ex rel. International Banking Corp. v. RaymondNew York Supreme Court · 1906