People ex rel. Southern Cotton Oil Co. v. Wemple
New York Supreme Court
Certiorari at the relation of the Southern Cotton Oil Company to review 'the proceedings of Edward Wemple, comptroller of the state of New York, in making an assessment of taxes on relator under the corporation tax-laws -of New York, 1880 and 1881. Laws N. Y. 1880, c. 542, § 3, provides, among other things, that “every corporation, joint-stock company, or association whatever, now or hereafter incorporated or organized under any law of this -.state, or now or hereafter…
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Certiorari at the relation of the Southern Cotton Oil Company to review 'the proceedings of Edward Wemple, comptroller of the state of New York, in making an assessment of taxes on relator under the corporation tax-laws -of New York, 1880 and 1881. Laws N. Y. 1880, c. 542, § 3, provides, among other things, that “every corporation, joint-stock company, or association whatever, now or hereafter incorporated or organized under any law of this -.state, or now or hereafter incorporated or organized by or under the laws 'of any other state or country, and doing business in this state, except,”…
1Opinion of the CourtLearned, P. J.
In my own opinion, this writ should be quashed, for reasons which I will briefly state. The revision and readjustment of this tax was made by the comptroller September 2, 1890, and his order thereon was served that day on the relator. The petition for a certiorari was made December 29th, and was presented to the court December 30th, and the writ was issued the 31st. No papers or notice has been served on the comptroller, and nearly three months had elapsed since service of the order on the relator. Sections 19 and 20, added to the corporation tax-law by chapter 463, Laws 1889, now form a part…
2Cases cited14 opinions
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- Asher v. TexasSupreme Court of the United States · 1888
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3Cited by2 opinions
- People ex rel. Pennsylvania R. Co. v. WempleNew York Supreme Court · 1892
- People ex rel. Pennsylvania Railroad v. WempleNew York Supreme Court · 1892