In re the taxation of The United States Car Co.
Supreme Court of New Jersey
On appeal from a decree of the chancellor, whose opinion is reported in Crews v. United States Car Co., 12 Dick. Ch. Rep. 357.
1Opinion of the Court
The opinion of the court was delivered by
Gummere, J.
This is an appeal from a decision of the chancellor, affirming the rejection by the receivers of the United States Oar Company . (an insolvent corporation) of the claim of the State of New Jersey to be paid the amount of a state tax assessed against the company, under the provisions of the miscellaneous corporation tax act, subsequent to the entry of the decree of insolvency and the appointment of the receivers.
Section 4 of the act under which the assessment was made, after providing for the imposition of a license fee upon certain specially…
2Cases cited1 opinion
- Hollins v. Brierfield Coal & Iron Co.Supreme Court of the United States · 1893
3Cited by22 opinions
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Kaiser Land and Fruit Co. v. CurryCalifornia Supreme Court · 1909
- Bright v. ArkansasCourt of Appeals for the Eighth Circuit · 1918
- State v. BradleySupreme Court of Alabama · 1922
- In Re Detroit Properties Corp.Michigan Supreme Court · 1931
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