Matter of National Cash Register Co. v. Joseph

Loughran, Ch. J.

This proceeding in the nature of certiorari was brought under article 78 of the Civil Practice Act against the Comptroller of the City of New York by the National Cash Register Company, a foreign corporation which at the times here in question was doing in this State a business in the course of which it sold and delivered cash registers and other machines in the city of New York. For convenience, that company will be called the vendor.

Two causes of action are set forth in the petition. The first cause requests review of a determination of the comptroller, dated December 27,…