People ex rel. Syracuse Improvement Co. v. Morgan
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested the 17th day of October, 1899,' directed to William J. Morgan, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Onondaga all and singular his proceedings in revising and readjusting a tax assessed against the relator under chapter 542 of the Laws of 1880, and section 195 of chapter 908 of the Laws of 1896. ' The relator is a corporation formed in…
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Certiorari issued out of the Supreme Court and attested the 17th day of October, 1899,' directed to William J. Morgan, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Onondaga all and singular his proceedings in revising and readjusting a tax assessed against the relator under chapter 542 of the Laws of 1880, and section 195 of chapter 908 of the Laws of 1896. ' The relator is a corporation formed in 1892 under the Business Corporations Law (Laws of 1890,- chap. 567, as amd. by Laws of 1892, chap. 691). In its…
1Opinion of the Court
Smith, J.:
Two questions are raised by the relator’s appeal: First, had the •Comptroller authority upon the revision or readjustment of the tax to increase the amount thereof, as was done for the years ending October 31, 1895, and October 31, 1896 ? Second, is the relator a manufacturing corporation wholly engaged in manufacturing within the State within the provisions of section 3 of chapter 542 of the Laws of 1880, as amended by chapter 353 of the Laws of 18.89 ?
The first question is, we think, substantially answered by the decision of this court in the case of People ex rel. Eppens Oo. v.…
2Cases cited1 opinion
- People ex rel. Eppens, Smith & Wieman Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1900
3Cited by10 opinions
- Morrison-Kudson Co. v. State Board of EqualizationWyoming Supreme Court · 1943
- State Tax Commission v. Baltimore Block & Tile Co.Court of Appeals of Maryland · 1942
- Tri-County Asphalt & Stone Co. v. Board of AssessorsNew York Supreme Court · 1958
- People ex rel. Fruin-Bambrick Paving Co. v. KnightAppellate Division of the Supreme Court of the State of New York · 1904
- Island Properties Co. v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1961
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