Legal Opinion

People ex rel. Genesee Light & Power Co. v. Saxe

Appellate Division of the Supreme Court of the State of New York

Decided July 2, 1917PublishedCited by 1 opinion

Certiorari issued out of the Supreme Court and attested on the 9th day of September, 1916, directed to Martin Saxe, and others, composing the State Tax Commission, and the State Tax Commission, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in fixing the franchise tax of the relator for the year ending October 31, 1913,

1Opinion of the Court

Woodward, J.:

If there is any distinction between the facts in this case and those involved in People ex rel. Genesee Light & Power Co. v. Sohmer (162 App. Div. 207; affd., without opinion, 212 N. Y. 598), in so far as they can have any relation to the law, the counsel has failed to make it clear to this court. The relator is concededly a corporation coming within the provisions of section 186 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62). This statute provides that “ Every corporation, joint-stock company or association formec for supplying water or gas, or for electric or…

2Cases cited3 opinions

  1. People ex rel. Brooklyn Union Gas Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1906
  2. People ex rel. Genesee Light & Power Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1914
  3. People Ex Rel. Genesee Light and Power Co. v. . SohmerNew York Court of Appeals · 1914

3Cited by1 opinion

  1. State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941

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