People ex rel. Lembeck & Betz Eagle Brewing Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari, on the relation of the Lembeck & Betz Eagle Brewing Company, to review the determination of James A. Roberts, as comptroller of the state of New York, in assessing upon the relator a business or franchise tax under Laws 1880, c. 542, and the acts amendatory and supplemental thereto, and a license tax or fee under Laws 1895, c. 240. Reversed. Argued before PARKER, P. J., and LANDON, HERRICK, PUTNAM, and MERWIN, JJ.
1Opinion of the CourtMerwin, J.
The relator is a foreign corporation, organized under the laws of the state of New Jersey, and is located at Jersey City, in that state, where it is engaged in the business of manufacturing and selling beer. It has a malt house in Watkins, in Schuyler county, state of New York, where it is engaged in making malt. It seems to have been claimed at the hearing before the comptroller that the business of making malt was not manufacturing. That position, however, is not here asserted, but it is claimed that the relator is engaged in this state in other business than manufacturing malt, and is…
2Cases cited6 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Brennan v. TitusvilleSupreme Court of the United States · 1894
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Southern Cotton Oil Co. v. WempleNew York Court of Appeals · 1892
- People ex rel. Parke, Davis & Co. v. RobertsNew York Supreme Court · 1895
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3Cited by4 opinions
- People ex rel. A. N. Kellogg Newspaper Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. H. B. Smith Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. American Soda-Fountain Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- West v. GrosvenorAppellate Division of the Supreme Court of the State of New York · 1905