People ex rel. H. B. Smith Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari by the people of the state of Hew York, on relation of the H. B. Smith Company, against James A. Roberts, as comptroller of the state of Hew York, to review defendant’s determination refusing to revise the tax of relator. Reversed.
1Opinion of the CourtPutham, J.
The papers submitted show that the only business carried on by the relator in this state during the year ending Hovember 1, 1895, was that of soliciting orders through agents, and that, when the orders were obtained, the goods were shipped from its *356factory at Westfield, Mass., to the purchaser. Such a business cannot be taxed in this state. Brennan v. City of Titusville, 153 U. S. 289, 14 Sup. Ct. 829; Robbins v. Taxing Dist., 120 U. S. 489, 7 Sup. Ct. 592. In the carrying on of its business of soliciting and obtaining orders within this state, the relator had the lease of an office in New…
2Cases cited7 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Brennan v. TitusvilleSupreme Court of the United States · 1894
- People Ex Rel. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
- People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Lembeck & Betz Eagle Brewing Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- System Co. v. Advertisers' Cyclopedia Co.Appellate Terms of the Supreme Court of New York · 1910