Legal Opinion

People ex rel. Parke, Davis & Co. v. Roberts

New York Supreme Court

Decided December 28, 1895PublishedCited by 11 opinions

Certiorari by Parke, Davis & Co., a corporation organized under the laws of the state of Michigan, to review the action of James A. Eoberts, comptroller, in assessing a corporation tax on relator.

1Opinion of the CourtHerrick, J.

This is a proceeding to review by certiorari the decision of the comptroller of the state in assessing and levying a corporation tax upon the relator. The relator is incorporated for manufacturing purposes under the laws of the state of Michigan, and is engaged in the business of manufacturing preparations for pharmacists and chemists. Such manufacture consists in the preparation of chemical compounds and pharmacists’ preparations, by taking the crude materials, and, by various processes, producing them in a concentrated form, convenient for using for medicines, such as fruit extracts and…

2Cases cited4 opinions

  1. The People v. . Fire Association of Phil'A.New York Court of Appeals · 1883
  2. People Ex Rel. Southern Cotton Oil Co. v. WempleNew York Court of Appeals · 1892
  3. People Ex Rel. Tiffany Co. v. . CampbellNew York Court of Appeals · 1894
  4. People v. ImlayNew York Supreme Court · 1855

3Cited by11 opinions

  1. Anglo-Chilean Nitrate Sales Corp. v. AlabamaSupreme Court of the United States · 1933
  2. People ex rel. Sherwin-Williams Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1896
  3. City of Brooklyn v. Nassau Electric RailroadAppellate Division of the Supreme Court of the State of New York · 1899
  4. People ex rel. Lembeck & Betz Eagle Brewing Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897
  5. People ex rel. Lembeck & Betz Eagle Brewing Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897

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