People Ex Rel. Interborough Rapid Transit Co. v. Williams
New York Court of Appeals
Cross-appeals from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 23, 1910, which confirmed in part and reversed in part a determination of the defendant in assessing franchise taxes against the relator under section 185 of the Tax Law for the years ending June 30, 1907, 1908 and 1909 respectively.
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Cross-appeals from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 23, 1910, which confirmed in part and reversed in part a determination of the defendant in assessing franchise taxes against the relator under section 185 of the Tax Law for the years ending June 30, 1907, 1908 and 1909 respectively. Said comptroller held that for the privilege of exercising its corporate franchise in operating an elevated street railroad under lease the relator should pay an annual tax of one per cent upon the gross earnings derived not only from the…
1Opinion of the CourtHiscock, J.
Originally the relator alone complained of the assessment made by the comptroller of the franchise tax against it. On appeal to the Appellate Division this determination was in part affirmed and in part reversed, with the result that each side now appeals.
The relator is engaged in the operation in the boroughs of Manhattan and the Bronx of both subway and elevated street railroad systems, which are assumed to be distinct from one another.
Section 185 of the Tax Law provides as follows: “ Franchise tax on elevated railroads or surface railroads not operated by steam. Every corporation, joint…
2Cases cited2 opinions
- Wright v. Georgia Railroad & Banking Co.Supreme Court of the United States · 1910
- Gulf & Ship Island Railroad v. HewesSupreme Court of the United States · 1901
3Cited by5 opinions
- New York Ex Rel. Interborough Rapid Transit Co. v. SohmerSupreme Court of the United States · 1915
- People Ex Rel. Interborough Rapid Transit Co. v. O'DonnelNew York Court of Appeals · 1911
- People Ex Rel. Interborough Rapid Transit Co. v. SohmerNew York Court of Appeals · 1913
- People ex rel. Interborough Rapid Transit Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1912
- United Parcel Service of New York, Inc. v. JosephAppellate Division of the Supreme Court of the State of New York · 1947