People ex rel. Consolidated Ginseng Co. of America v. Kelsey
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 9th day of July, 1904, directed to Otto Kelsey, as 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 a franchise tax against the relator for the year ending October 31, 1903, and in fixing the amount of its license fee. The relator is a foreign corporation.
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Certiorari issued out of the Supreme Court and attested on the 9th day of July, 1904, directed to Otto Kelsey, as 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 a franchise tax against the relator for the year ending October 31, 1903, and in fixing the amount of its license fee. The relator is a foreign corporation. It was organized August 25, 1902, pursuant to the laws of the State of South Dakota for the purpose of buying, selling and leasing real estate, raising…
1Opinion of the Court
Chase, J.:
The only question for our determination is whether the relator’s license fee should be computed on its authorized capital stock of $2,000,000 or upon the $240,000 of capital employed by the relator in this State. The license tax on foreign corporations is provided by section 181 of the Tax Law (Laws of 1896, chap. 908, as amd. by Laws of 1901, chap. 558). The section is headed “ License tax on foreign corporations,” and it provides: “ Every foreign corporation * * *, authorized to do business under the General Corporation Law, shall pay to the State Treasurer for the use of the…
2Cases cited4 opinions
- Williams v. . Western Union Telegraph Co.New York Court of Appeals · 1883
- Burrall v. . Bushwick Railroad CompanyNew York Court of Appeals · 1878
- Peo. Ex Rel. Commercial Cable Co. v. . MorganNew York Court of Appeals · 1904
- People ex rel. Commercial Cable Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1903
3Cited by5 opinions
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- People ex rel. Elliott-Fisher Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1911
- People ex rel. National Enameling & Stamping Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1906
- People ex rel. Nesmith & Constantine Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1905