People ex rel. Chas. Kohlman & Co. v. Law

McCann, J.:

The relator, a domestic corporation, in the year 1919 was in business which it designates as “ converting cotton goods.” The main office of the corporation was in the city of New York. On or about July 1, 1920,' it filed with the State Tax Commission a report in writing for the year ending December 31, 1919, under article 9-A of the Tax Law of the State, being chapter 726 of the Laws of 1917, as amended by chapter 628 of the Laws of 1919 and chapter 640 of the Laws of 1920. The report stated that for the year ending December 31, 1919, its average monthly value of all accounts…