People Ex Rel. New England Dressed Meat & Wool Co. v. Roberts
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered October 2, 1897, reversing the determination of the comptroller of the state of New York assessing a corporation tax upon the respondent for three years ending Octobér 31, 1896. The tax was assessed under the provisions of chapter 542, Laws 1880, as amended, and under article nine of the present Tax Law (Cli. 908, Laws 1896). The amount of the tax was originally…
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered October 2, 1897, reversing the determination of the comptroller of the state of New York assessing a corporation tax upon the respondent for three years ending Octobér 31, 1896. The tax was assessed under the provisions of chapter 542, Laws 1880, as amended, and under article nine of the present Tax Law (Cli. 908, Laws 1896). The amount of the tax was originally fixed at $2,241.24 for the six years preceding October 31,1896. Upon a rehearing, it being made to appear that a former…
1Opinion of the CourtMartin, J.
The principal and most important question involved in this case is, whether the business conducted by the relator in this state was manufacturing within the meaning and intent of the corporation tax laws, by the provisions of which manufacturing corporations carrying on “manufacture” within the state are exempt from the operation of the laws relating to corporation taxes.
Briefly stated, the principal business carried on by the relator was the purchasing of sheep and lambs, slaughtering them, pulling the wool from the hides or pelts, selling it, selling the hides, taking from the animals the…
2Cases cited3 opinions
- Lorillard v. . the Town of MonroeNew York Court of Appeals · 1854
- The People v. . Knickerbocker Ice Co.New York Court of Appeals · 1885
- People Ex Rel. Union Pacific Tea Co. v. RobertsNew York Court of Appeals · 1895
3Cited by30 opinions
- Commonwealth v. Weiland Packing Co.Supreme Court of Pennsylvania · 1928
- Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- In re Hudson River Electric Power Co.District Court, N.D. New York · 1909
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