Hancock v. Singer Manufacturing Co.
Supreme Court of New Jersey
On error to the Supreme Court.
1Opinion of the Court
The opinion of the court was delivered by
Van Syckel, J.
This controversy relates to the imposition of an assessment, amounting to the sum of $4,209.30, levied by the state board of assessors, for the year 1897, upon *327the Singer Manufacturing Company, under the Corporation Tax act of 1884 as amended in 1892. Gen. Stat., p. 3336, § 260.
It is called a franchise tax, and is laid upon the entire capital of the company less $814,000, the assessed value of its real and personal property in this state.
The defendant company is a manufacturing corporation, chartered by special act of the legislature of…
2Cases cited21 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Welton v. MissouriSupreme Court of the United States · 1876
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
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3Cited by19 opinions
- Public Service Elec. and Gas Co. v. WaldroupNew Jersey Superior Court Appellate Division · 1955
- Kansas City Exposition Driving Park v. Kansas CitySupreme Court of Missouri · 1903
- In Re Gould Mfg. Co.District Court, E.D. Wisconsin · 1935
- Ohio v. HarrisCourt of Appeals for the Sixth Circuit · 1916
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
14 more not listed; retrieve them via the Exa API.