People Ex Rel. Wall & Hanover Street Realty Co. v. Miller
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 14, 1904, which modified and confirmed as modified a determination of the defendant fixing the amount of a franchise tax and of a license fee against the relator.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 14, 1904, which modified and confirmed as modified a determination of the defendant fixing the amount of a franchise tax and of a license fee against the relator. The relator is a corporation organized under the laws of the state of New Jersey, and the objects for which it was formed, as stated in its articles of incorporation, are “ to acquire by purchase, lease, exchange' or otherwise, lands or any interest therein, or any rights, easements or privileges appertaining…
1Opinion of the CourtWebneb, J.
The question to be decided upon this appeal is narrow but troublesome. The relator rests its claim to exemption from the license and franchise taxes thus far upheld against it, upon the authority of People ex rel. Niagara River Hydraulic Co. v. Roberts (157 N. Y. 676) and People ex rel. Fort George Realty Co. v. Miller (179 N. Y. 49). It goes without saying that if the case at bar is not to be differentiated in substantial fact or circumstance from the cases cited, the latter must be held to be controlling, and that will, of course, end the argument in favor of the relator. In each of the…
2Cases cited3 opinions
- People v. . American Bell Telephone Co.New York Court of Appeals · 1889
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People Ex Rel. Ft. George Realty Co. v. . MillerNew York Court of Appeals · 1904
3Cited by12 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- In Re the Estate of BeekmanNew York Court of Appeals · 1921
- People Ex Rel. Fifth Avenue Building Co. v. WilliamsNew York Court of Appeals · 1910
- Bankers Holding Corp. v. MayburyWashington Supreme Court · 1931
- People Ex Rel. Vandervoort Realty Co. v. GlynnNew York Court of Appeals · 1909
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