Legal Opinion
Matter of Nat. Cash Register Co. v. Taylor
New York Court of Appeals
Decided November 23, 1937PublishedCited by 18 opinions
1Opinion of the CourtLehman, J.
The petitioner is a foreign corporation. It manufactures cash registers and similar machines in Dayton, Ohio. It is authorized to do business in the State of New York, and it maintains an office for the sale of its products in New York city. By Local Law No. 24 of 1934 (published as Local Law No. 25, Local Laws 1934, p. 164) the city of New York has imposed a tax of two per centum “ upon the amount of the receipts from every sale in the city of New York of: (a) Tangible personal property sold at retail,” etc. (§ 2.) The tax must be paid by the purchaser to the vendor. Each vendor is required…
2Cases cited2 opinions
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Cheney Bros. Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1916
3Cited by18 opinions
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Matter of Sears, Roebuck Co. v. McGoldrickNew York Court of Appeals · 1938
- American Molasses Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1939
- Felt & Tarrant Manufacturing Co. v. McGoldrickNew York Court of Appeals · 1938
- United Autographic Register Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1940
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