People ex rel. American Soda-Fountain Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari by the people, on the relation of the American Soda-Fountain Company, against James A. Roberts, comptroller, to review a determination assessing a tax against relator. Determination reversed.
1Opinion of the CourtPabker, P. J.
The relator is a corporation organized under the laws of the state of Hew Jersey, with a capital stock of $3,-750,000, and it carries on an extensive business in several states. The principal object “for which it was formed” is the manufacture and sale of soda and mineral water apparatus, and of supplies of all kinds for dealers therein, although it is authorized by its charter to purchase and sell such articles. In the city of Hew York it has a large manufactory, where it makes “soda-water apparatus and everything relating to that business.” The articles so made are sold in this state, and…
2Cases cited9 opinions
- Brennan v. TitusvilleSupreme Court of the United States · 1894
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Southern Cotton Oil Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Western Electric Co. v. CampbellNew York Court of Appeals · 1895
- People ex rel. Parke, Davis & Co. v. RobertsNew York Supreme Court · 1895
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