People Ex Rel. Empire State Dairy Co. v. Sohmer
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 24, 1914, which confirmed a determination of the defendant state comptroller in assessing against the relator a corporate franchise tax for the year ending October 31, 1911. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 24, 1914, which confirmed a determination of the defendant state comptroller in assessing against the relator a corporate franchise tax for the year ending October 31, 1911. The facts, so far as material, are stated in the opinion. So far as the relator is engaged in the manufacture of butter, cheese, condensed milk, pasteurized milk, etc., it is a manufacturing corporation. (People ex rel. Western El. Co. v.. Campbell, 145 N. Y. 587; People ex rel. Tiffany v. Campbell, 144…
1Opinion of the CourtHiscock, J.
Under the statute governing that subject a tax was assessed against the relator, a domestic corporation, for the exercise of its corporate franchise during the year expiring October 31, 1911, of which it complains. Subject to a minor objection which will be considered later, the question whether said assessment was correct or not will be determined by the answer to be given to the further question whether the pasteurization of milk •in which relator employed a large part of its capital is a manufacturing process. If such business was one of manufacture the relator was entitled to exemption…
2Cases cited10 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
- People Ex Rel. Brush Electric Manufacturing Co. v. WempleNew York Court of Appeals · 1892
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3Cited by15 opinions
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- City of Louisville v. Ewing Von-Allmen Dairy Co.Court of Appeals of Kentucky (pre-1976) · 1937
- City of Richmond v. Richmond Dairy Co.Supreme Court of Virginia · 1931
10 more not listed; retrieve them via the Exa API.