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.
1Dissent
Herrick, J. (dissenting):
I am unable to agree with Mr. Justice Parker in the conclusion that he has reached that the relator is exempt from taxation.
The theory upon which he proceeds is that the relator is carrying on two kinds of business in this State, “ One, that of manufacturing only, in which all the capital it had in this State was employed. The other that of selling by samples,” and that this latter business was protected by the Federal laws regulating interstate commerce; and that because one kind of business carried on by the relator is protected by the laws of the United States in…
2Cases cited3 opinions
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Western Electric Co. v. CampbellNew York Court of Appeals · 1895
- People ex rel. Wiebusch & Hilger Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897