People Ex Rel. Tiffany Co. v. . Campbell
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, made July 14, 1894, which dismissed a writ of certiorari to review a decision of the state comptroller holding the relator liable to taxation for a portion of its capital and affirming the decision of the comptroller. 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 July 14, 1894, which dismissed a writ of certiorari to review a decision of the state comptroller holding the relator liable to taxation for a portion of its capital and affirming the decision of the comptroller. The facts, so far as material, are stated in the opinion. By the grammatical and natural construction of the act as amended in 1889, the words “ wholly engaged in carrying on manufacture or mining ores within this state” qualify and relate only to the word “ companies ” immediately…
1Opinion of the Court
Andrews, Oh. J.
This appeal is from an order of the General Term dismissing a writ of certiorari to review a decision of the state comptroller subjecting to taxation a portion of the relator’s capital employed in this state in the years 1889, 1890 and 1891.
The relator is a manufacturing corporation in this state, organized under the general law for the incorporation of manufacturing companies, for the manufacture and sale of gold and silverware and other articles of ornament and use. Its capital, stated in the certificate, is $2,400,000, which by accretion now exceeds $3,000,000. It has a…
2Cases cited1 opinion
- Trustees of Brookhaven v. StrongNew York Court of Appeals · 1875
3Cited by26 opinions
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- Calumet & Chicago Canal & Dock Co. v. ConklingIllinois Supreme Court · 1916
- Gause v. . Commonwealth Trust Co.New York Court of Appeals · 1909
- In re I. Rheinstrom & Sons Co.District Court, E.D. Kentucky · 1913
- People Ex Rel. Western Electric Co. v. CampbellNew York Court of Appeals · 1895
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