People ex rel. New York Central & Hudson River Railroad v. Knight
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested the 16th day of November, 1901, directed to Erastus C. Knight, 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 and singular the proceedings had before him on the application of the relator for the. revision and readjustment of a corporation franchise tax imposed upon it for the year ending October 31, 1900.
1Opinion of the Court
Chase, J.:
The principal contention of the relator is that under section 182 of the Tax Law (Laws of 1896, chap. 908) in cases where dividends amounting to less than six per centum have been declared upon, the capital stock of the corporation and the cash value of the capital stock exceeds its par value, the tax should be at the rate of one and one-half mills upon the par raime of that portion of the capital stock employed within this State and not upon its cash value. We understand that the Court of Appeals in People ex rel. New York & East River F. Co. v. Roberts (168 N. Y. 14) has held…
2Cases cited5 opinions
- People Ex Rel. Edison Electric Light Co. v. CampbellNew York Court of Appeals · 1893
- People Ex Rel. New York & East River Ferry Co. v. RobertsNew York Court of Appeals · 1901
- People Ex Rel. Edison Electric Light Co. v. WempleNew York Court of Appeals · 1896
- People ex rel. Union Ferry Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Lackawanna Transportation Co. v. KnightAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by4 opinions
- New York Ex Rel. New York Central & Hudson River Railroad v. MillerSupreme Court of the United States · 1906
- Peo. Ex Rel. N.Y.C., Etc., R.R. Co. v. . KnightNew York Court of Appeals · 1903
- People ex rel. New York Central & Hudson River Railroad v. KnightNew York Court of Appeals · 1903
- People ex rel. New York Cent. & H. R. R. v. KnightAppellate Division of the Supreme Court of the State of New York · 1902