People Ex Rel. Edison Electric Light Co. v. Campbell
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, made Uovember 22, 1892, which affirmed proceedings of defendant, the comptroller of the state, in assessing and imposing a tax upon the relator for the year ending Uovember 1, 1891, under the corporation tax laws, which proceedings were brought up for review by certiorari. The facts, so far as material, are stated in the opinion.
1Opinion of the CourtEarl, J.
The relator is a domestic corporation with a capital of $1,500,000. The comptroller, under the act chapter 542 of the Laws of 1880, and the acts amendatory thereof and supplementary thereto, determined that its entire capital in the year 1891 was employed in this state, and estimated its value at $3,000,000, and upon that sum imposed the tax authorized by the act. The relator does not complain that the value placed upon its capital was too high. But it claims that none of it was employed within the state, and hence, that none of it could be the basis of taxation under the act, and whether…
2Cases cited2 opinions
- People v. . American Bell Telephone Co.New York Court of Appeals · 1889
- People Ex Rel. Pacific Mail Steamship Co. v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1876
3Cited by21 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Union Electric Co. v. MorrisSupreme Court of Missouri · 1949
- People Ex Rel. United States Aluminium Printing Plate Co. v. KnightNew York Court of Appeals · 1903
- Peo. Ex Rel. Commercial Cable Co. v. . MorganNew York Court of Appeals · 1904
- Peo. Ex Rel. N.Y.C., Etc., R.R. Co. v. . KnightNew York Court of Appeals · 1903
16 more not listed; retrieve them via the Exa API.