People Ex Rel. Seth Thomas Clock Co. v. Wemple
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the third judicial department, made ¡November 24, 1891, which confirmed the proceedings of the comptroller of the state in assessing and imposing a tax upon the relator, a foreign corporation. The facts, so far as material, are stated in the opinion. The objection that the court has no jurisdiction to review the determination of the comptroller by writ of certiorari, was properly overruled.
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Appeal from order of the General Term of the Supreme Court, in the third judicial department, made ¡November 24, 1891, which confirmed the proceedings of the comptroller of the state in assessing and imposing a tax upon the relator, a foreign corporation. The facts, so far as material, are stated in the opinion. The objection that the court has no jurisdiction to review the determination of the comptroller by writ of certiorari, was properly overruled. (People v. Wemple, 60 Hun, 225 ; 29 N. E. Rep. 808.) The relator is not liable to taxation for the years prior to 1889. (Laws of 1880, chap.…
1Opinion of the CourtO’Beieh, J.
The comptroller imposed a tax upon the relator, a foreign corporation organized and existing under the laws of the state of Connecticut, of $5,605.51 for the years 1880 to 1890, both inclusive, under chapter 542 of the Laws of 1880, as amended by subsequent enactments. The relator, insisting that the tax was illegal, applied to the comptroller, under chapter 463 of the Laws of 1889, for a revision and readjustment, and that application having been denied, sued out a writ of certiorari, under the same statute, to review the decision. The General Term, where the writ was returnable, affirmed…
2Cases cited1 opinion
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
3Cited by20 opinions
- People Ex Rel. A.J. Johnson Co. v. . RobertsNew York Court of Appeals · 1899
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People Ex Rel. Chicago Junction Railways & Union Stockyards Co. v. RobertsNew York Court of Appeals · 1897
- People Ex Rel. John A. Roebling's Sons' Co. v. WempleNew York Court of Appeals · 1893
- People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
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