People ex rel. Coney Island Jockey Club v. Sohmer
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 25th day of May, 1912, directed to William Sohmer, 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 fixing the amount of the tax to be paid by the relator, pursuant to the provisions of section 182 of the Tax Law (Consol.
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Certiorari issued out of the Supreme Court and attested on the 25th day of May, 1912, directed to William Sohmer, 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 fixing the amount of the tax to be paid by the relator, pursuant to the provisions of section 182 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62), for the privilege of exercising its corporate franchise during the year ending October 31, 1912.
1Opinion of the Court
Lyon, J.:
The facts are practically undisputed. The relator is a domestic corporation incorporated in 1879 under chapter 269 of the Laws of 1854-, entitled “An act for the incorporation of associations for improving the breed of horses.” Its original capital stock was $100,000, which was increased on and prior to January 10, 1885, to $525,000, at which it has since remained. Of such capital stock $254,000 represented cash payments by stockholders, and $271,000 stock dividends. Prior to January 10, 1885, the relator purchased about 170 acres of land at Sheepshead Bay in the county of Kings,…
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