People ex rel. S. Cohn & Co. v. Miller
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court ánd attested on the 21st day of October, 1903, directed to Hath an L. Miller, as Comp-, troller of the State of Hew York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular liis proceedings had in relation to an assessment against the relator for the year 1902.
1Opinion of the Court
Smith, J.:
The relator is a domestic' corporation, not having declared a dividend prior to the statement of the tax by the Comptroller. Under section 182 of the Tax Law (Laws of 1896, chap. 908, as amd. by Laws of 1901, chap. 558), therefore, the relator must be assessed at the rate of one and one-half mills upon each dollar of the appraised capital employed within the State. It appears that four months prior to this statement of the tax capital stock had been issued for $150,000, which sum was received therefor by the corporation/ The. president of the corporation swore that he knew of no…
2Cases cited3 opinions
- Peo. Ex Rel. N.Y.C., Etc., R.R. Co. v. . KnightNew York Court of Appeals · 1903
- People ex rel. Fort George Realty Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. Hans Rees' Sons v. MillerAppellate Division of the Supreme Court of the State of New York · 1904