Legal Opinion
Elsner v. United American Utilities, Inc.
Court of Chancery of Delaware
Decided July 31, 1935PublishedCited by 5 opinions
1Opinion of the Court
The Chancellor:
The claim is based on provisions of the Tax Law of New York (Consol. Laws, c. 60). This court has no knowledge of the laws of another state except as the same are pleaded and proved as a fact in the case. Nowhere in the record do I find where any statute of New York has been pleaded: The claim is in the form of a notice that taxes and a license fee are due, and on the back of the notice there is a printed notation that the amount shown is in preference of all other claims against the defendant. The notice states that the franchise taxes are due under provisions of article 9-A…
2Cases cited5 opinions
- People Ex Rel. Manila Electric Railroad & Lighting Corp. v. KnappNew York Court of Appeals · 1920
- Seymour v. BergIllinois Supreme Court · 1907
- People ex rel. Merrill v. GilchristAppellate Division of the Supreme Court of the State of New York · 1925
- People v. Tropical Fruit CorporationNew York Court of Appeals · 1930
- People v. Tropical Fruit Corp.Appellate Division of the Supreme Court of the State of New York · 1928
3Cited by5 opinions
- Riley v. New York Trust Co.Supreme Court of the United States · 1942
- Silverman v. National Assets Corp.Court of Chancery of Delaware · 1940
- State of New York v. MahaffySupreme Court of Delaware · 1936
- Commonwealth v. Mundy Corp., Pennsylvania Court of Common Pleas, Dauphin County1941
- Riley v. New York Trust Co.Supreme Court of the United States · 1942