Peo. Ex Rel. Commercial Cable Co. v. . Morgan
New York Court of Appeals
Cross-appeals from an order of the Appellate Division of the Supreme Court in the third judicial department, entered October 10, 1903, which modified and affirmed as modified a determination of the defendant assessing a franchise tax upon the relator for the year ending October 31, 1897. The relator is a domestic corporation owning and operating a system of cable and telegraph lines extending from this state into other states and countries.
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Cross-appeals from an order of the Appellate Division of the Supreme Court in the third judicial department, entered October 10, 1903, which modified and affirmed as modified a determination of the defendant assessing a franchise tax upon the relator for the year ending October 31, 1897. The relator is a domestic corporation owning and operating a system of cable and telegraph lines extending from this state into other states and countries. Its authorized capital •stock is $10,000,000, upon which it paid in 1897 a dividend of eight per cent. Its aggregate assets were $31,414,469.21, of which…
1Opinion of the CourtWerner, J.
If we had the right to review the facts in proceedings to revise and readjust franchise taxes, the case at bar would present some embarrassing questions that evidently perplexed the comptroller and the Appellate Division. As our jurisdiction is limited, however, to the review of questions of law, we must take the facts as established by the record. The comptroller decided, in the first instance, that the relator’s capital stock to the extent.of §5,483,860 was employed within this state, and upon this basis he fixed the .relator’s franchise tax at §10,967.72. The relator then applied for a…
2Cases cited6 opinions
- Williams v. . Western Union Telegraph Co.New York Court of Appeals · 1883
- Burrall v. . Bushwick Railroad CompanyNew York Court of Appeals · 1878
- People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Edison Electric Light Co. v. CampbellNew York Court of Appeals · 1893
- People Ex Rel. John A. Roebling's Sons' Co. v. WempleNew York Court of Appeals · 1893
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- New York Ex Rel. New York Central & Hudson River Railroad v. MillerSupreme Court of the United States · 1906
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- People Ex Rel. Hull v. GravesNew York Court of Appeals · 1942
- People ex rel. Coney Island Jockey Club v. SohmerAppellate Division of the Supreme Court of the State of New York · 1913
- Miller Properties, Inc. v. Government of the Virgin IslandsSupreme Court of The Virgin Islands · 2001
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