People Ex Rel. Western Electric Co. v. Campbell
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, made May 8, 1894, which affirmed a decision of the respondent, as comptroller of the state of New York, imposing an assessment upon the capital employed by the relator, a foreign corporation, in this state, and quashed a certiorari to review the same. The facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from order of the General Term of the Supreme Court in the third judicial department, made May 8, 1894, which affirmed a decision of the respondent, as comptroller of the state of New York, imposing an assessment upon the capital employed by the relator, a foreign corporation, in this state, and quashed a certiorari to review the same. The facts, so far as material, are stated in the opinion. The comptroller erred in imposing a tax on so much of the capital of the relator as was employed in its manufacturing business. (People ex rel. v. Campbell, 144 N. Y. 166 ; Comm. v. L. I. & C.…
1Opinion of the CourtBartlett, J.
The relator seeks in this proceeding to review, on certiorari, the assessment of taxes by the comptroller on its capital employed in this state for the years 1889, 1890, 1891 and 1892.
The Western Electric Company is an Illinois corporation with its main office and principal factory located in the city of Chicago, but it also conducts an extensive manufacturing and general business in the city of New York. In this state it manufactures telephones and telegraph apparatus and also purchases and sells articles it does not manufacture which are used by telephone and telegraph companies, such as…
2Cases cited2 opinions
- People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Tiffany Co. v. . CampbellNew York Court of Appeals · 1894
3Cited by17 opinions
- People Ex Rel. Hull v. GravesNew York Court of Appeals · 1942
- People Ex Rel. Fox Film Corp. v. LoughmanNew York Court of Appeals · 1932
- People Ex Rel. United Verde Copper Co. v. RobertsNew York Court of Appeals · 1898
- People ex rel. Coney Island Jockey Club v. SohmerAppellate Division of the Supreme Court of the State of New York · 1913
- People Ex Rel. American Soda Fountain Co. v. RobertsNew York Court of Appeals · 1899
12 more not listed; retrieve them via the Exa API.