People ex rel. Anilin v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 10th day of June, 1896, directed to James A. Roberts, Comptroller of the State of Hew York, commanding him to certify and return to the office of the clerk of the county of Albany, all and singular, his proceedings relating to the assessment for taxation of Badische Anilin and Soda Fabrik, a corporation.
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Certiorari issued out of the Supreme Court and attested on the 10th day of June, 1896, directed to James A. Roberts, Comptroller of the State of Hew York, commanding him to certify and return to the office of the clerk of the county of Albany, all and singular, his proceedings relating to the assessment for taxation of Badische Anilin and Soda Fabrik, a corporation. The relator is a corporation organized under the laws of the Grand Duchy of Baden in the Empire of Germany, and is engaged in the manufacture and sale of chemicals; it has its office and manufactory and carries on its business at…
1Opinion of the Court
Herrick, J.:
The only question to be determined in this case is as to whether the relator is “ doing business ” within this State.
It is somewhat difficult to see how a foreign corporation can be engaged in “ doing business ” within this State without employing *312some 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…
2Cases cited5 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
- Hayes v. BementThe Superior Court of New York City · 1850
- Van Voorhis v. WebsterNew York Supreme Court · 1895
- White v. . HackettNew York Court of Appeals · 1859