People Ex Rel. Ft. George Realty Co. v. . Miller
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered February 10, 1904, which modified and affirmed as modified a decision of the state comptroller in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion. Relator had no capital “ employed within this state ” and was not subject to any franchise tax. (People ex rel. v. Roberts, 30 App.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered February 10, 1904, which modified and affirmed as modified a decision of the state comptroller in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion. Relator had no capital “ employed within this state ” and was not subject to any franchise tax. (People ex rel. v. Roberts, 30 App. Div. 180; People ex rel. v. Miller, 177 N. Y. 54; People ex rel. v. Morgan, 57 App. Div. 335; People ex rel. v. Knight, 173 N. Y. 262.) The entire capital…
1Opinion of the Court
Parker, Ch. J.
The Fort George Realty Co. is the owner of real estate which it was created to take title to and hold under the following circumstances :
Charles Francis Griffin purchased the property in July, 1877. It was then unimproved, and no improvements have since been made except that a tenant built a small building for which, with the grounds about it, he paid a yearly rental of $800. As the property was then covered by mortgages aggregating $32,000, there was required to pay the interest and taxes upon the property about $2,000 a year, a sum exceeding by about $1,200 the gross income…
2Cases cited2 opinions
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People ex rel. Niagara River Hydraulic Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
3Cited by10 opinions
- People Ex Rel. Fifth Avenue Building Co. v. WilliamsNew York Court of Appeals · 1910
- People Ex Rel. Wall & Hanover Street Realty Co. v. MillerNew York Court of Appeals · 1905
- People Ex Rel. Vandervoort Realty Co. v. GlynnNew York Court of Appeals · 1909
- Broadway Bond Street Co. v. Fidelity Printing Co.Missouri Court of Appeals · 1914
- People ex rel. Fourteenth Street Realty Co. v. KelseyAppellate Division of the Supreme Court of the State of New York · 1906
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