People ex rel. International Contracting Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and' attested, on the 13th day of June, 1896, directed to James A. Roberts, as Comptroller. of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all arid singular his" proceedings in assessing upon the relator a business or franchise tax for the year ending November 1, 1895, under chapter 542 of the Laws of 1880, and the acts 'amendatory thereof and sup- ■ piemen tal…
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Certiorari issued out of the Supreme Court and' attested, on the 13th day of June, 1896, directed to James A. Roberts, as Comptroller. of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all arid singular his" proceedings in assessing upon the relator a business or franchise tax for the year ending November 1, 1895, under chapter 542 of the Laws of 1880, and the acts 'amendatory thereof and sup- ■ piemen tal thereto.
1Opinion of the Court
Merwin, J.:
■ The relator is a New Jersey corporation, and the following facts appear from its report made to the Comptroller in November, 1895, for the year ending November 1,1895 :
The company was organized under the laws of the State of New Jersey on April 14, 1892, and began. business in the State of New York in the month of April, 1892. The total authorized capital of the company was $100,000, and the whole amount was paid into the treasury of the company. No dividends have been declared The business transacted by the company in this State for the year ending November 1, 1895, was dredging…
2Cases cited2 opinions
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People ex rel. Railway Advertising Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896