People ex rel. Genesee Light & Power Co. v. Sohmer
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 13th day of September, 1913, directed to William Sohmer, 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 had in imposing a tax upon the relator under section 186 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62) for the year ending October 31, 1911.
1Opinion of the Court
Kellogg, J.:
Section 186 of the Tax Law imposes a franchise tax upon corporations supplying gas, water or electricity “ for the privilege of exercising its corporate franchises or carrying on its business ” of five-tenths of one per cent upon its gross earnings from all sources. The question arises under the last clause of the section, which was added in 1907 and reads as follows: “ The term (gross earnings,’ as used in this section, means all receipts from the employment of capital, without any deduction.” The gross receipts of the relator were $85,349.22, but of that sum it paid to the…
2Cases cited2 opinions
- People ex rel. Brooklyn Union Gas Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1906
- People Ex Rel. Westchester Lighting Co. v. GausNew York Court of Appeals · 1910
3Cited by5 opinions
- Columbia Ry., Gas & Electric Co. v. JonesSupreme Court of South Carolina · 1922
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
- Illinois Bell Telephone Co. v. AllphinAppellate Court of Illinois · 1981
- People ex rel. Genesee Light & Power Co. v. SaxeAppellate Division of the Supreme Court of the State of New York · 1917
- Commonwealth v. Philadelphia Electric Co., Pennsylvania Court of Common Pleas, Dauphin County1942