People Ex Rel. Singer Manufacturing Co. v. Wemple
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, made May 8, 1894, which reversed, upon "certiorari, a decision of the comptroller of the state of New York imposing a tax upon the relator, as a foreign corporation, for the year ending November 1,. 1890, in the sum of $2,569.99, and reducing the amount to $1,163.74. The facts, so far as material^ are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court in the third judicial department, made May 8, 1894, which reversed, upon "certiorari, a decision of the comptroller of the state of New York imposing a tax upon the relator, as a foreign corporation, for the year ending November 1,. 1890, in the sum of $2,569.99, and reducing the amount to $1,163.74. The facts, so far as material^ are stated in the opinion. The words capital or capital stock, as used in section 11 of the Corporation Tax Law, mean the aggregate assets or property employed by the company in doing business in this state.…
1Opinion of the CourtBartlett, J.
The relator is a foreign corporation carrying on a portion oflts business in this state. The comptroller of the state of Hew York imposed a tax on the corporation for the year ending Hovember 1st, 1890, of $2,569.99, under chapter 542, Laws of 1880, and the acts amendatory thereof. The General Term of the third department ordered a reduction of the tax to $1,163.74, and the comptroller appeals from that order.
The facts are undisputed; the report of the relator to the comptroller fixes the amount of capital stock employed in this state at $372,397.10; the relator also advised the comptroller…
2Cases cited4 opinions
- Gibbons v. MahonSupreme Court of the United States · 1890
- 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. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
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- People Ex Rel. Cornell Steamboat Co. v. DederickNew York Court of Appeals · 1900
- People Ex Rel. Wiebusch & Hilger Co. v. RobertsNew York Court of Appeals · 1897
- People Ex Rel. Wall & Hanover Street Realty Co. v. MillerNew York Court of Appeals · 1905
- People Ex Rel. Ft. George Realty Co. v. . MillerNew York Court of Appeals · 1904
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