People ex rel. German Looking-Glass Plate Co. v. Barker
New York Supreme Court
Appeal from special'term, New York county. Application by the German Looking-Glass Plate Company for certiorari to review the action of Edward P. Barker and others, commissioners of taxes and assessments of New York city and county, in assessing property for taxation. The writ was dismissed, and relator appeals.
1Opinion of the CourtParker, J.
The relator, a foreign corporation organized under the laws of West Virginia, and having an office in the city of New York, has a nominal capital of $1,000,000, of which $595,000 has been paid in. It was assessed for purposes of general taxation on its personal estate, for 1892, in the sum of $500,000, the assessment being made pursuant to the provisions of chapter 37, Laws 1855, section 1 of which provides “that all persons and associations doing business in the state of New York, * * * and not residents of this state, shall be assessed and taxed on all sums invested-in any manner in said…
2Cases cited4 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Mutual Union Telegraph Co v. Commissioners of TaxesNew York Court of Appeals · 1885
- People Ex Rel. Edison Electric Illuminating Co. v. BarkerNew York Court of Appeals · 1893
- The People v. . Commissioners of Taxes and AssessmentsNew York Court of Appeals · 1861
3Cited by4 opinions
- People ex rel. Hecker-Jones-Jewell Milling Co. v. BarkerNew York Supreme Court · 1895
- People ex rel. Cord Meyer Co. v. FeitnerNew York Supreme Court · 1902
- People ex rel. Keppler & Schwarzmann v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897
- People ex rel. Keppler v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897