People ex rel. Gramercy Co. v. Roberts
New York Supreme Court
Certiorari by the Gramercy Company, a domestic corporation, to review the action oí James A. Roberts, as comptroller, assessing a franchise tax against relator.
1Opinion of the CourtPutnam, J.
This is a proceeding to review the determination of the comptroller in assessing a franchise tax against relator for the four years ending November 1, 1894, under the provisions of chapter 542 of the Laws of 1880, and the several acts amendatory and supplementary thereto. The relator is a domestic corporation incorporated under the manufacturing act of 1848, with a paid-up capital of $165,000, solely invested in an apartment house in Gramercy Park, N. Y. The company purchased the building with said capital, subject to a mortgage of $225,000, since reduced to $205,000. At the organization of…
2Cases cited4 opinions
- People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Western Electric Co. v. CampbellNew York Court of Appeals · 1895
- People Ex Rel. John A. Roebling's Sons' Co. v. WempleNew York Court of Appeals · 1893
- People ex rel. Western Electric Co. v. CampbellNew York Supreme Court · 1894