Legal Opinion

Crews v. United States Car Co.

New Jersey Court of Chancery

Decided January 24, 1899PublishedCited by 2 opinions

On appeal to the chancellor from the rejection of a claim of the State of New Jersey for franchise tax presented to the receivers of an insolvent corporation.

1Opinion of the Court

The Chancellor.

The United States Car Company, a corporation of this state engaged in the manufacture of freight cars in plants erected by it in the States of Illinois, Ohio and Alabama, on the 1st of September, 1897, was adjudged by this court to be insolvent, and two receivers were appointed for it — William C. Lane and Flavel McGee. Subsequently the same gentlemen were appointed ancillary receivers in the State of Ohio, and Mr. Lane alone became ancillary receiver in New York — where the company had an office, and there was some office furniture — and in Alabama and Illinois. During the…

2Cases cited3 opinions

  1. Linn v. Joseph Dixon Crucible Co.Supreme Court of New Jersey · 1896
  2. Honduras Commercial Co. v. State Board of AssessorsSupreme Court of New Jersey · 1892
  3. Merchants' National Bank of Boston v. Pennsylvania Steel Co.Supreme Court of New Jersey · 1894

3Cited by2 opinions

  1. State v. Surety Corp. of AmericaCourt of Chancery of Delaware · 1932
  2. State v. First State BankNew Mexico Supreme Court · 1917

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