People v. New York Floating Dry Dock Co.

This is an action brought by the people, under chapter 542 of the Laws of 1880, to recover the taxes claimed to be imposed by such act upon the defendant for the year ending ETovember 1,1880. It was tried before the court *452without a jury, and in regard to the facts there is no dispute.

The defendant was created a corporation by chapter 170 of the Laws of 1843, “ for the purpose of constructing, using and providing one or more dry docks, or wet docks or other conveniences and structures, for building, raising, repairing and coppering vessels and steamers of every description.”

The defendant on…