Legal Opinion

People ex rel. Western Electric Co. v. Campbell

New York Supreme Court

Decided September 27, 1894PublishedCited by 5 opinions

Certiorari by the Western Electric Company, a foreign corporation, to review the decision of Frank Campbell, comptroller of the state of New York, on the application of relator for a revision and resettlement of certain taxes. Writ quashed.

1Per curiam

The papers show that the business of the relator carried on in this state during the years 1889, 1890, 1891, and 1892 was not wholly that of manufacturing. It clearly appears that besides its manufacturing business it was engaged in selling in New York City goods manufactured by it out of the state, and articles not of its own manufacture. Hence, as we have already held in another case, the relator was liable to the tax, under the provisions of chapter 542 of the Laws of 1880, as amended by the Laws of 1881, 1885, and 1889.

The only question, then, to be considered in this case is whether the…

2Cases cited2 opinions

  1. People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
  2. People Ex Rel. Osgood v. Commissioners of TaxesNew York Court of Appeals · 1885

3Cited by5 opinions

  1. People ex rel. Blackinton Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
  2. People ex rel. Brooklyn El. Railroad v. RobertsNew York Supreme Court · 1895
  3. People ex rel. Schwarzschild & Sulzberger Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
  4. People ex rel. Schwarzschild & Sulzberger Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
  5. People ex rel. Gramercy Co. v. RobertsNew York Supreme Court · 1895

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