People ex rel. Lehigh & New York Railroad v. Sohmer
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in thie third judicial department, entered October 8, 1915, which dismissed a writ of certiorari and confirmed a determination of the state comptroller assessing a franchise tax against the relator for the year ending October 31, 1913. The facts, so far as material, are stated in the opinion. The acts of the relator did not amount to doing business within this state during the year in question.
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Appeal from an order of the Appellate Division of the Supreme Court in thie third judicial department, entered October 8, 1915, which dismissed a writ of certiorari and confirmed a determination of the state comptroller assessing a franchise tax against the relator for the year ending October 31, 1913. The facts, so far as material, are stated in the opinion. The acts of the relator did not amount to doing business within this state during the year in question. (People ex rel. Tower Co. v. Wells, 98 App. Div. 82; 182 N. Y. 553; Penn Collieries Co. v. McKeever, 183 N. Y. 98; McCoach v.…
1Opinion of the CourtCollin, J.
The proceeding is to review by writ of certiorari the imposition of a tax under section 182 of the Tax Law (Cons. Laws, ch. 60), upon the relator. Section 182, at the time of the imposition, provided: “For the privilege of doing business or exercising its corporate franchises in this state every corporation, joint-stock company or association, doing business in this state, shall *446pay to the state treasurer annually,' in advance, an annual tax to be computed upon the basis of the amount of its capital stock, employed during the preceding year within this state, and upon each dollar of such…
2Cases cited12 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- United States v. WhitridgeSupreme Court of the United States · 1913
- New York Ex Rel. Cornell Steamboat Co. v. SohmerSupreme Court of the United States · 1915
- People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
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3Cited by2 opinions
- People Ex Rel. Manila Electric Railroad & Lighting Corp. v. KnappNew York Court of Appeals · 1920
- People ex rel. Ridgewood Land & Improvement Co. v. SaxeAppellate Division of the Supreme Court of the State of New York · 1916