Legal Opinion
People Ex Rel. N.Y.C. H.R.R.R. Co. v. . Gaus.
New York Court of Appeals
Decided January 3, 1911PublishedCited by 4 opinions
1Opinion of the Court
The relator's capital stock on November 1st, 1906, was $149,197,800. On the first of January following it was increased to $178,632,000, and remained at that sum until October 31st, 1907, the end of the tax year. Not all of the relator's capital was engaged within this state, but there is no question as to the correctness of the apportionment made by the comptroller in that respect. It is the increase of stock that has give rise to the dispute in this case. Two questions are presented: (1) The comptroller assessed the tax on the basis of the whole outstanding stock at the end of the tax year.…
2Cases cited2 opinions
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- People ex rel. Lincoln Trust Co. v. GlynnAppellate Division of the Supreme Court of the State of New York · 1909
3Cited by4 opinions
- State Ex Rel. State Corp. Commission v. Old Abe Co.New Mexico Supreme Court · 1939
- State v. J. C. Maguire Construction Co.Montana Supreme Court · 1941
- Cincinnati Oil Works Co. v. CincinnatiOhio Court of Appeals · 1930
- People ex rel. Mercantile Safe Deposit Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1913