Legal Opinion
National Cash Register Co. v. Taylor
Appellate Division of the Supreme Court of the State of New York
Decided July 1, 1937PublishedCited by 5 opinions
1Opinion of the CourtCallahan, J.
By chapter 873 of the Laws of 1934 the Legislature enabled any city of the State having a population of 1,000,000 *91or more to adopt local laws imposing any tax which the Legislature had the power to impose, to reheve the people of any such city from hardship caused by unemployment. Such enabling act limited the application of such local laws by providing in section 1 thereof: “ A tax imposed hereunder shall have application only within the territorial limits of any such city.”
It further provided: “ This act shah not authorize the imposition of a tax on any transaction originating and/or…
2Cases cited2 opinions
- Wiloil Corp. v. PennsylvaniaSupreme Court of the United States · 1935
- Matter of United Artists Corp. v. TaylorNew York Court of Appeals · 1937
3Cited by5 opinions
- Hood v. StateTennessee Supreme Court · 1948
- Realty Equities Corp. v. GerosaNew York Supreme Court · 1959
- In re the Accounting of Chemical Bank & Trust Co.New York Surrogate's Court · 1949
- McGoldrick v. National Cash Register Co.Supreme Court of the United States · 1938
- West Publishing Co. v. TaylorAppellate Division of the Supreme Court of the State of New York · 1937