People ex rel. Sherwin-Williams Co. v. Barker
Appellate Division of the Supreme Court of the State of New York
Appeal by Edward P. Barker and others, as commissioners of taxes and assessments of the city of New York, from so much of an amended order of the Supreme Court, made at ’the New York Special Term and entered in the office of the clerk of the county of New York on the 14th day of January, 1896, as decrees that the assessment against the relator made by the respondent be modified and reduced.
1Opinion of the Court
Rumsey, J.:
The relator is a corporation of the State of Ohio, engaged in the manufacture of paint in the city of Cleveland, where it has its principal office and manufactory. It has a salesroom in the city of New York, to which it sends manufactured goods to be sold. The proceeds of the sales of those goods are at once remitted to the principal office of the company, reserving, however, a small amount for the purpose of paying the expenses of the business which is conducted in the city of New York. In the year 1894 it had on deposit in this city, of money reserved for that purpose, $781.45,…
2Cases cited3 opinions
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- People ex rel. Parke, Davis & Co. v. RobertsNew York Supreme Court · 1895
- People ex rel. T. Martin Bros. Manufacturing Co. v. BarkerNew York Supreme Court · 1895
3Cited by20 opinions
- International Text Book Co. v. . ToneNew York Court of Appeals · 1917
- Vaughn Machine Co. v. LighthouseAppellate Division of the Supreme Court of the State of New York · 1901
- People Ex Rel. Armstrong Cork Co. v. . BarkerNew York Court of Appeals · 1898
- Hovey v. . De Long Hook Eye Co.New York Court of Appeals · 1914
- Droege v. Ahrens & Ott Manufacturing Co.New York Court of Appeals · 1900
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