People ex rel. Edison Electric Illuminating Co. v. Wemple
New York Supreme Court
Certiorari at the relation of the Edison Illuminating Company of New York, to review the proceedings of Edward Wemple, comptroller of the state of New York, in levying and assessing taxes upon the franchise and business of the relator, under chapter 542 of the Laws'of 1880, and the various acts amendatory thereof and supplementary thereto, and in declining to revise and readjust such taxes.
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Certiorari at the relation of the Edison Illuminating Company of New York, to review the proceedings of Edward Wemple, comptroller of the state of New York, in levying and assessing taxes upon the franchise and business of the relator, under chapter 542 of the Laws'of 1880, and the various acts amendatory thereof and supplementary thereto, and in declining to revise and readjust such taxes. The relator was incorporated in December, 1880, under chapter 37, Laws 1848, entitled “An act to authorize the formation of gas-light companies.” Chapter 512, Laws 1879, authorized companies incorporated…
1Opinion of the CourtLandon, J.
We held in People v. Wemple, 14 N. Y. Supp. 859, that the practice in that case, which is substantially the same as in this, was authorized, and brought up for reviéw both the law and the facts upon which the relator’s claim of erroneous or illegal taxation, in whole or in part, was based. We therefore pass to the consideration of this case upon its merits. The relator presents two objections to the imposition of the tax in question: First, that it is a manufacturing company, and is therefore, by the terms of the statute, exempt from the tax; second, that that portion of the capital stock of…
2Cases cited5 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- The People v. . Knickerbocker Ice Co.New York Court of Appeals · 1885
- Nassau Gas-Light Co. v. . City of B'klynNew York Court of Appeals · 1882
- People ex rel. American Contracting & Dredging Co. v. WempleNew York Supreme Court · 1891
3Cited by6 opinions
- Getman v. NiferopulosNew York Court of Appeals · 1937
- People ex rel. Edison Electric Light Co. v. WempleNew York Supreme Court · 1892
- People ex rel. Pennsylvania R. Co. v. WempleNew York Supreme Court · 1892
- People ex rel. United States Aluminum Printing Plate Co. v. KnightAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Brush Illuminating Electric Co. v. WempleNew York Supreme Court · 1891
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