People ex rel. New York Central & Hudson River Railroad v. Knight
New York Court of Appeals
Cross-appeals from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 20, 1902, which modified and affirmed as modified a determination of the defendant assessing a franchise tax against the relator for the year ending October 31, 1900. The facts, so far as material, are stated in the opinion.
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Cross-appeals from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 20, 1902, which modified and affirmed as modified a determination of the defendant assessing a franchise tax against the relator for the year ending October 31, 1900. The facts, so far as material, are stated in the opinion. The fact that relator’s holdings of capital stock in certain foreign corporations were acquired and paid for by' and with the proceeds of bonds issued by relator constituted no reason against such investments being accounted portions of relator’s…
1Opinion of the CourtHaight, J.
I concur in the conclusions reached by O’Brien, J., except as to that part thereof which holds that the item of $15,230,186.06 is not taxable. The court below found that this item represented the rolling stock employed outside of the state, it “ being such proportion of all of relator’s rolling stock as the mileage thereof without the State bears to the entire mileage of said rolling stock.” As I understand this iinding it is to the effect that the rolling stock of the relator is used in this state and outside of the state ; that is, cars are loaded at some point in the state, as for instance…
2Cases cited6 opinions
- People Ex Rel. Chicago Junction Railways & Union Stockyards Co. v. RobertsNew York Court of Appeals · 1897
- People Ex Rel. Edison Electric Light Co. v. CampbellNew York Court of Appeals · 1893
- People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- 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
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3Cited by3 opinions
- People Ex Rel. Manila Electric Railroad & Lighting Corp. v. KnappNew York Court of Appeals · 1920
- City & County of Denver v. Hobbs EstateSupreme Court of Colorado · 1914
- People ex rel. Standard Oil Co. v. SaxeAppellate Division of the Supreme Court of the State of New York · 1917