People ex rel. Journeay & Burnham Co. 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, 1897, directed to James A. Roberts, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings in the settlement of the account for taxes against the relator for the year ending October 31, 1896, under the provisions of chapter 908 of the Laws of 1896. The Journeay & Burnham Company is a…
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Certiorari issued out of the Supreme Court and attested on the 10th day of June, 1897, directed to James A. Roberts, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings in the settlement of the account for taxes against the relator for the year ending October 31, 1896, under the provisions of chapter 908 of the Laws of 1896. The Journeay & Burnham Company is a corporation organized under the laws of the State of New Jersey in the year 1891 for the purpose of acquiring and carrying on…
1Opinion of the Court
Putnam, J.:
By the provisions of the act of 1896, above quoted, a distinction is made between a domestic and a foreign corporation. The former, when it has two‘kinds of stock, on one of which a dividend of more than six per cent is paid, and on the other a dividend of less than six per cent, must pay one-quarter of a mill for each one per centum of the dividends over six per cent on the par value of such stock, and a tax of one and one-lialf mills on the dollar on the valuation of the stock on which dividends less than six per cent, or no dividends, have been declared. But the act provides…
2Cases cited3 opinions
- People Ex Rel. New England Dressed Meat & Wool Co. v. RobertsNew York Court of Appeals · 1898
- People Ex Rel. Edison General Electric Co. v. BarkerNew York Court of Appeals · 1894
- People Ex Rel. Wiebusch & Hilger Co. v. RobertsNew York Court of Appeals · 1897
3Cited by3 opinions
- People ex rel. Eastern Bermudez Asphalt Paving Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Lorena Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1900
- People ex rel. Dunlap's Express Co. v. RaymondNew York Supreme Court · 1907