People ex rel. American Soda Fountain Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 26th day'of January, 1897, directed to James A. Roberts, 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 in assessing a tax against the relator for the three years ending November 1, 1893, in the sum of $1,800, measured by dividends paid on $300,000 of capital stock employed in the State of New York.
1Opinion of the Court
Parker, P. J.:
The relator is a corporation 'organized under the laws of the State of New Jersey, with a capital stock of $3,750,000; audit carries on an extensive business in several States. The principal object “ for which it is formed ” is the manufacture and sale of soda and mineral water apparatus, and of supplies of all kinds for dealers therein, although it is authorized by its charter to ymrcliOjse and sell such articles.
In the city of New York it has a large manufactory, where it makes “ soda water apparatus and everything relating to that business.” The articles so made are sold in…
2Cases cited7 opinions
- Brennan v. TitusvilleSupreme Court of the United States · 1894
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Southern Cotton Oil Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Western Electric Co. v. CampbellNew York Court of Appeals · 1895
- People ex rel. Parke, Davis & Co. v. RobertsNew York Supreme Court · 1895
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Reedy Elevator Co. v. American Grocery Co.Appellate Terms of the Supreme Court of New York · 1898