People ex rel. Union Sulphur Co. v. Glynn
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 22d day of May, 1907, directed to Martin H. Glynn, 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 had in relation to the fixing of a license fee and the assessment of a franchise tax to he paid by the relator for the year ending October 31,1905, under sections 181 and 182 of the Tax Law.
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Certiorari issued out of the Supreme Court and attested on the 22d day of May, 1907, directed to Martin H. Glynn, 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 had in relation to the fixing of a license fee and the assessment of a franchise tax to he paid by the relator for the year ending October 31,1905, under sections 181 and 182 of the Tax Law. (See Laws of 1896, chap. 908, §§ 181, 182, as amd. by Laws of 1901, chap. 558; since amd. by Laws of 1906, chap. 474, and Laws of…
1Opinion of the Court
Smith, P. J.:
The relator contends first that it is not doing business in this State; but this is its only business office. All of the products of the mills are sold from this office and moneys collected. It seems to me undoubted that the entire negotiation of the. sale of the product of defendant’s mine is the doing of business within the meaning of the statute.
The relator further contends that the capital of this corporation cannot be taxed, because it is wholly engaged in interstate commerce. The products sold must all be transported from Louisiana into this State and other States where a…
2Cases cited6 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- New York Ex Rel. Pennsylvania R. Co. v. KnightSupreme Court of the United States · 1904
- People Ex Rel. Southern Cotton Oil Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
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3Cited by4 opinions
- State Revenue Commission v. Edgar Bros.Court of Appeals of Georgia · 1937
- Commonwealth v. Andrews, Pennsylvania Court of Common Pleas, Philadelphia County1941
- Hovey v. De Long Hook & Eye Co.Appellate Division of the Supreme Court of the State of New York · 1911
- People ex rel. David Williams Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1912