Felt & Tarrant Mfg. Co. v. Taylor

It is conceded by the petitioner that the tax on certain items amounting to $148.55 was properly levied and consequently, having paid $3,122.53 the full amount assessed, it seeks a refund of the difference, amounting to $2,973.98, with interest from February 19,1937, the date of payment.

The petitioner, Felt & Tarrant Mfg. Co., is an Illinois corporation. It has never qualified to do business in the State of New York. It has its principal office and place of business in Chicago and is engaged in the business of manufacturing and selling comptometers, adding and calculating machines. The…