People ex rel. A. G. Hyde & Sons v. O'Donnel
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Frank A. O’Donnel' and others, as commissioners, etc., from a final order of the Supreme Court, made at the New York Special Term and entered' in the office of the clerk of the county of New York on the 16th day of March, 1906, sustaining a writ of certiorari and reducing an assessment.theretofore made against the relator.
1Opinion of the Court
Patterson, J.:
The relator, a domestic corporation, was assessed for th,e purposes of taxation for'the year 1904 at the sum of $940,000. That amount was made up by including within it the value of certain tangible personal property situate outside of the State of New York, but which the tax commissioners determined was taxable within the State. This personal property was valued at $770,000, and consisted of raw material at certain mills in other States in which it had been purchased, or oh finishing mills in other States and raw material in process of manufacture at other mills, also located…
2Cases cited3 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- People ex rel. Orinoka Mills v. BarkerAppellate Division of the Supreme Court of the State of New York · 1903