People ex rel. Pennsylvania Railroad v. Wemple
New York Supreme Court
Writ of certiorari issued by the Supreme Court returnable to the clerk of Albany County. The writ was applied for by the Pennsylvania Railroad Company to obtain a review of the decision of the State Comptroller, Edward Wemple, assessing a tax upon the relator under the corporation tax laws {L. 1880, c. 542,) and the several acts amendatory thereof.
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Writ of certiorari issued by the Supreme Court returnable to the clerk of Albany County. The writ was applied for by the Pennsylvania Railroad Company to obtain a review of the decision of the State Comptroller, Edward Wemple, assessing a tax upon the relator under the corporation tax laws {L. 1880, c. 542,) and the several acts amendatory thereof. The relator objected to the assessment of the tax upon the ground among others, that it. was engaged in interstate commerce and that any tax imposed upon its franchise or business was in violation of the Federal constitution. The further facts are…
1Opinion of the CourtMayham, P. J.
The relator is a foreign corporation, incorporated under the laws of the State of Pennsylvania as a railroad company, with an authorized capital stock of $151,700.00, having terminal facilities in the State of New York, and owning and leasing real estate therein, where; it receives goods and passengers for transportation in the; transaction of its business as a carrier, and has since-January I, 1880, engaged in business in the State of New York, which business is not of the class or kind exempted, from taxation under chapter 582 of the Laws of 1880.
From. 1880 to 1889 the relator declines to…
2Cases cited22 opinions
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Whitford v. . the Panama Railroad CompanyNew York Court of Appeals · 1861
- Hibernia National Bank v. . LacombeNew York Court of Appeals · 1881
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