Central Trust Co. of New York v. Third Ave. R.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Action by the Central Trust Company against the Third Avenue Railroad Company and others. From an order on a claim by the people of the State of New York, they appeal.
1Opinion of the Court
WARD, Circuit Judge.
In 1907 the Third Avenue Railroad was being operated by the New York City Railway Company as lessee and was subject under section 185,.c. 908, Laws 1896, re-enacted in section 185 of the tax law (chapter 62, Laws 1909 [chapter 60, Consol. Laws 1909]), to a tax of 3 per cent, upon its dividends in excess of 4 per cent, for the privilege of exercising its corporate franchise or carrying on its business. It was also required under section 192 to make a return on or before August 1, 1907, of the amount of these dividends during the year ending June 30th, and section 197 made…
2Cases cited8 opinions
- People v. . O'BrienNew York Court of Appeals · 1888
- Union Trust Co. v. Illinois Midland Railway Co.Supreme Court of the United States · 1886
- United States v. State Bank of NCSupreme Court of the United States · 1832
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- Bean v. . TonneleNew York Court of Appeals · 1884
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States F. & G. Co. v. BramwellOregon Supreme Court · 1923
- Aetna Accident & Liability Co. v. MillerMontana Supreme Court · 1918
- Lucas v. MurphySupreme Court of Missouri · 1941
- Minneapolis Threshing Machine Co. v. Roberts CountySouth Dakota Supreme Court · 1914
- Scandinavian American Bank v. King CountyWashington Supreme Court · 1916
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