In re Edison Electric Illuminating Co.
Appellate Division of the Supreme Court of the State of New York
Appeal by The Common Council of the City of Brooklyn from an order of the County Court of Kings county, entered in the office of the clerk of the county of Kings on the 7th day of October, 1897, ordering the common council of the city of Brooklyn, to refund, or cause to be refunded, certain 'taxes upon personal property of the Edison Electric Illuminating Company of Brooklyn during the years 1892, 1893 and 1894; also, an appeal by the Edison Electric Illuminating Company of…
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Appeal by The Common Council of the City of Brooklyn from an order of the County Court of Kings county, entered in the office of the clerk of the county of Kings on the 7th day of October, 1897, ordering the common council of the city of Brooklyn, to refund, or cause to be refunded, certain 'taxes upon personal property of the Edison Electric Illuminating Company of Brooklyn during the years 1892, 1893 and 1894; also, an appeal by the Edison Electric Illuminating Company of Brooklyn from such order, in so far as it fails to require the common council of the city of Brooklyn to refund the…
1Opinion of the Court
Goodrich, P. J.:
The Edison Electric Illuminating Company is a domestic corporation, and during the years 1889 to 1894, both inclusive, was liable to pay a tax directly to the State, under the “ act to provide for raising taxes for the use of the State, upon certain corporations, • joint-stock companies and associations ” (Chap. 542, Laws of 1880), and the acts amendatory thereof; but by section 8 its capital stock and personal property were exempted from taxation except as provided in the act. The company was assessed upon its personal property for, and paid to the State, under the provisions…
2Cases cited6 opinions
- Peyser v. Mayor of New YorkNew York Court of Appeals · 1877
- Strusburgh v. . Mayor, Etc., City of New YorkNew York Court of Appeals · 1882
- Vanderbeck v. . City of RochesterNew York Court of Appeals · 1890
- In re the Buffalo Mutual Gas Light Co.New York Court of Appeals · 1894
- People ex rel. Byrne v. FrenchNew York Supreme Court · 1883
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3Cited by5 opinions
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
- In re Estate of WamplerOhio Court of Appeals · 1950
- Shanley v. ShanleyAppellate Division of the Supreme Court of the State of New York · 1898
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
- In re the Trustees of DelhiAppellate Division of the Supreme Court of the State of New York · 1910