People ex rel. Merritt v. Kraft
Appellate Division of the Supreme Court of the State of New York
Appeal by‘the defendants, John E. Kraft and others, commissioners, etc., from an order of the Supreme Court, made at the Albany Special Term and entered- in the office of the clerk of the county of Albany on the 2d day of May, 1911, directing the issuance of a peremptory writ of mandamus requiring the defendants to rescind and revoke a certain alleged illegal reso--lution passed on or about the 14th of March, 1911, which classified as exempt the position of examiner of stock…
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Appeal by‘the defendants, John E. Kraft and others, commissioners, etc., from an order of the Supreme Court, made at the Albany Special Term and entered- in the office of the clerk of the county of Albany on the 2d day of May, 1911, directing the issuance of a peremptory writ of mandamus requiring the defendants to rescind and revoke a certain alleged illegal reso--lution passed on or about the 14th of March, 1911, which classified as exempt the position of examiner of stock transfers in the office of the State Comptroller.
1Opinion of the Court
Smith, P. JV:
By article 12 of the Tax ■ Law (Consol. Laws, chap. 60 [Laws of 1909, ch. -62], § 210,.as amd. by Laws of 1910, chap. 38; Id. §§ 211, 212) it is provided that upon every sale or transfer of shares of stock in any domestic or foreign corporation there shall be paid to. the State a tax of two cents upon each $100 of Lace value or fraction thereof. -This tax is paid by affixing to the instrument of transfer, or in case there be no instrument of transfer, upon the books of the party making the transfer, adhesive stamps which are purchased from the Comptroller. For the making of such…
2Cases cited3 opinions
- People Ex Rel. Schau v. . McWilliamsNew York Court of Appeals · 1906
- People Ex Rel. Sweet v. . LymanNew York Court of Appeals · 1898
- Merritt v. KraftNew York Supreme Court · 1911
3Cited by7 opinions
- Klatt v. AkersSupreme Court of Iowa · 1942
- Weeks v. KraftAppellate Division of the Supreme Court of the State of New York · 1911
- Bridgman v. CosseAppellate Division of the Supreme Court of the State of New York · 1935
- In re FarleyNew York Supreme Court · 1911
- People ex rel. Weaver v. FarleyAppellate Division of the Supreme Court of the State of New York · 1911
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