Legal Opinion

People ex rel. Schwarzschild & Sulzberger Co. v. Roberts

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1896PublishedCited by 1 opinion

Certiorari issued out of the Supreme Court and attested on the 12th day of October, 1895, directed to James A. Roberts, 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 his proceedings in assessing a franchise tax against the. relator, pursuant to chapter 542 of the Laws of 1880, and the acts amendatory thereof and supplemental thereto.

1Opinion of the Court

Merwin, J.:

The relator is a domestic corporation, organized in January, 1893, for the purpose of slaughtering cattle and manufacturing the same into food and other articles. Its authorized capital is $5,000,000, of which about $4,400,000 have been paid in. In conducting its business it has two large plants, consisting of real estate and factories, the larger plant being in Kansas City, in the State of Kansas, and the other in New York city.

The plant here consists of an oleo factory, stearine factory, curing establishment, ice plant and various other machinery connected with the business of a…

2Cases cited5 opinions

  1. People Ex Rel. Tiffany Co. v. . CampbellNew York Court of Appeals · 1894
  2. People Ex Rel. Western Electric Co. v. CampbellNew York Court of Appeals · 1895
  3. People ex rel. Western Electric Co. v. CampbellNew York Supreme Court · 1894
  4. People ex rel. Blackinton Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
  5. People ex rel. American Axe & Tool Co. v. RobertsNew York Supreme Court · 1894

3Cited by1 opinion

  1. State v. Magnolia Packing Co.Supreme Court of Louisiana · 1948

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