People v. Horn Silver Mining Co.
New York Supreme Court
Appeal from a judgment in favor of the plaintiff, entered upon, the report of a referee and from an order granting an additional allowance. The action was brought by the attorney general in behalf of the people, under the provisions of section 3 of chapter 542 of 1880, as amended by chapter 361 of 1881, to recover from the defendant corporation the taxes upon its franchise and business for the years ending November 1, 1881 and 1882, respectively.
1Opinion of the Court
Landon, J.:
Tbe referee found the fact to be tbat tbe defendant was a corporation organized under the laws of tbe Territory of Utah, and was carrying on business in tbis State. He also found tbat it was not a manufacturing corporation carrying on manufactures witbin tbis State. These facts brought tbe defendant witbin tbe terms of chapter 542, Laws of 1880, section 3, as amended by chapter 361, Laws of 1881, section 1, which provide tbat such a company “ shall be subject to and pay a tax, as a tax upon its corporate franchise or business into tbe treasury of tbe State annually.”
Tbe defendant…
2Cases cited3 opinions
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- People v. Equitable Trust Co. of New LondonNew York Court of Appeals · 1884
- Peo. Ex Rel. B'k of Mont. v. . Comrs., Etc.New York Court of Appeals · 1874