People ex rel. Badische Anilin & Soda Fabrik v. Roberts
Appellate Division of the Supreme Court of the State of New York
. Certiorari on the relation of the Badische Anilin & Soda Fabrik to review the decision of James A. Roberts, state comptroller, declining to revise a tax imposed on relator’s capital stock employed in the state of New York.
1Opinion of the CourtHerrick, J.
The only question to be determined in this case is as to whether the relator is “doing business” within this state. *503It is somewhat difficult to see how a foreign corporation can be engaged in “doing business” within this state without employing some part of its capital here; and, on the other hand, the fact that its capital is being employed in carrying on a business in this state is a very considerable element in determining whether the corporation which owns such capital is “doing business” in this state, within the meaning of the law under which it is attempted to collect the tax here in…
2Cases cited4 opinions
- People v. . American Bell Telephone Co.New York Court of Appeals · 1889
- Continental National Bank of Boston v. StraussNew York Court of Appeals · 1893
- Van Voorhis v. WebsterNew York Supreme Court · 1895
- White v. . HackettNew York Court of Appeals · 1859