People Ex Rel. Union Pacific Tea Co. v. Roberts
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, made December 4, 1894, which affirmed a determination of the comptroller of the state made upon a re-hearing for re-settlement and revision of a tax assessed against the relator. The nature of the proceeding and the facts, so far as material, are stated in the opinion. The assessment by the comptroller is erroneous and unsupported by the evidence.
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Appeal from order of the General Term of the Supreme Court in the third judicial department, made December 4, 1894, which affirmed a determination of the comptroller of the state made upon a re-hearing for re-settlement and revision of a tax assessed against the relator. The nature of the proceeding and the facts, so far as material, are stated in the opinion. The assessment by the comptroller is erroneous and unsupported by the evidence. (People ex rel. v. Wemple, 133 N. Y. 323; People ex rel. v. Campbell, 138 id. 543; People ex rel. v. Coleman, 126 id. 433; People ex rel. v. Banker, 54 N.…
1Opinion of the CourtBartlett, J.
This proceeding is presented upon a writ of certiorari to review the appraisal of the comptroller fixing the amount of the capital stock employed within the state by the relator, a foreign corporation organized under the laws of the state of 27ew Jersey and having its factory and principal place of business in the city of 27ew York.
The authorized capital of the relator is $300,000 and the amount paid in $212,000.
The comptroller fixed, on a first appraisal, the amount of capital employed within this state at $259,273.93, and on a re-hearing reduced the value to $172,677.46.
Thereupon the…
2Cases cited2 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- The People v. . Knickerbocker Ice Co.New York Court of Appeals · 1885
3Cited by18 opinions
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Curry v. Alabama Power Co.Supreme Court of Alabama · 1942
- People Ex Rel. New England Dressed Meat & Wool Co. v. RobertsNew York Court of Appeals · 1898
- In re Hudson River Electric Power Co.District Court, N.D. New York · 1909
- City of Richmond v. Richmond Dairy Co.Supreme Court of Virginia · 1931
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