People ex rel. Elliott-Fisher Co. v. Sohmer
Appellate Division of the Supreme Court of the State of New York
' Certiorari issued out of the Supreme Court and attested on the 12th day of June, 1911, directed to. William Sohmer, Comptroller of the State of New 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 license tax pursuant to section 181 of the Tax Law (Gen. Laws, chap. 24 [Laws of 1896, chap. 908], as amd. by Laws of 1901, chap.
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' Certiorari issued out of the Supreme Court and attested on the 12th day of June, 1911, directed to. William Sohmer, Comptroller of the State of New 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 license tax pursuant to section 181 of the Tax Law (Gen. Laws, chap. 24 [Laws of 1896, chap. 908], as amd. by Laws of 1901, chap. "558, and Laws of 1906, chap. 414) for the privilege of doing business in this State, and in refusing to make a revision or adjustment of said tax. The…
1Opinion of the Court
Kellogg, J.:
The only question presented to us is whether the license tax should he based upon the par value or the appraised value of the capital stock.
This license tax first came into our law by chapter 240 of the Laws of 1895, which was entitled “An act to provide for licensing foreign stock corporations.” It provided for such corporations then authorized to do business in this State a license fee of one-eighth of one per centum payable on December 1, 1895, “to be computed upon the basis of the amount of capital stock employed by it within this State during the year preceding that date,”…
2Cases cited4 opinions
- People Ex Rel. Fifth Avenue Building Co. v. WilliamsNew York Court of Appeals · 1910
- Peo. Ex Rel. Commercial Cable Co. v. . MorganNew York Court of Appeals · 1904
- People ex rel. Consolidated Ginseng Co. of America v. KelseyAppellate Division of the Supreme Court of the State of New York · 1905
- People Ex Rel. Consolidated Ginseng Co. of America v. KelseyNew York Court of Appeals · 1905
3Cited by4 opinions
- New York v. LatrobeSupreme Court of the United States · 1929
- People Ex Rel. D. W. Griffith, Inc. v. LoughmanNew York Court of Appeals · 1928
- People ex rel. Terminal & Town Taxi Corp. v. WalshAppellate Division of the Supreme Court of the State of New York · 1922
- Aurora Corp. v. TullyNew York Court of Appeals · 1983