People ex rel. Fort George Realty Co. v. Miller
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 30th day of June, 1903, directed to Hathan L. Miller, as Comptroller of the State of Hew York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had in assessing the relator for a franchise tax for the year ending October 31, 1902, .upon its capital employed within the State during that year, under section 182 of the Tax Law.
Read the full summary
Certiorari issued out of the Supreme Court and attested on the 30th day of June, 1903, directed to Hathan L. Miller, as Comptroller of the State of Hew York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had in assessing the relator for a franchise tax for the year ending October 31, 1902, .upon its capital employed within the State during that year, under section 182 of the Tax Law. Theodore M. Taft, for the relator.
1Opinion of the Court
Chester, J.:
The relator is a domestic corporation organized for the purpose of acquiring, holding and selling real estate in the city of Hew York. *589It was incorporated and commenced to do business about May 14, 1902. It has not paid or declared any dividends. It has a capital of $100,000, of which 994 shares of the par value of $99,400 have been issued. The amount issued was all used in payment of the purchase price of certain unimproved real estate in that city and for part of the proceeds of a mortgage upon such real estate. If that was not an employment of its capital stock within this…
2Cases cited5 opinions
- Williams v. . Western Union Telegraph Co.New York Court of Appeals · 1883
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People Ex Rel. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
- People ex rel. Niagara River Hydraulic Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
3Cited by3 opinions
- People ex rel. Fruin-Bambrick Paving Co. v. KnightAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. National Copper Bank v. WellsNew York Supreme Court · 1908
- People ex rel. S. Cohn & Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1904