People ex rel. Lembeck & Betz Eagle Brewing Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 7th day of June, 1897, directed to James A. Roberts, 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 in assessing upon the relator a business or franchise tax under chapter 542 of the Laws of 1880, and the acts amendatory thereof and supplemental thereto, and the license tax or fee under .chapter 240 of…
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Certiorari issued out of the Supreme Court and attested on the 7th day of June, 1897, directed to James A. Roberts, 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 in assessing upon the relator a business or franchise tax under chapter 542 of the Laws of 1880, and the acts amendatory thereof and supplemental thereto, and the license tax or fee under .chapter 240 of the Laws of 1895.
1Opinion of the Court
Merwin, J.:
The relator is a foreign corporation organized under the laws of the State of New Jersey and is located at Jersey City in that State, where it is engaged in the business of manufacturing and selling beer. It has a malthouse at Watkins, in Schuyler county, State of New York, where it is engaged in making malt. It seems to have *283been claimed at the hearing before the Comptroller that the business of making malt was not manufacturing. That position, however, is not here asserted, but it is claimed that the relator is engaged in this State in other business than manufacturing malt, and…
2Cases cited4 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- 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. Parke, Davis & Co. v. RobertsNew York Supreme Court · 1895
3Cited by8 opinions
- People ex rel. H. B. Smith Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. A. N. Kellogg Newspaper Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. A. N. Kellogg Newspaper Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. American Soda Fountain Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. H. B. Smith Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
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