People ex rel. Platt v. Wemple
New York Supreme Court
Certiorari to the state comptroller. Chapter 542, Laws 1880, § 3, declares that “every corporation, joint-stock •company, or association whatever, now or hereafter incorporated under any law of this state, except, ” etc., shall pay a certain tax, which is estimated by a certain percentage on dividends, and, if there are no dividends, by a certain percentage on the valuation of the capital stock, made according to the provisions of section 1. Section 6 of the same act…
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Certiorari to the state comptroller. Chapter 542, Laws 1880, § 3, declares that “every corporation, joint-stock •company, or association whatever, now or hereafter incorporated under any law of this state, except, ” etc., shall pay a certain tax, which is estimated by a certain percentage on dividends, and, if there are no dividends, by a certain percentage on the valuation of the capital stock, made according to the provisions of section 1. Section 6 of the same act imposes, “in addition to the taxes above provided for, ” a tax upon every corporation formed for railroad, ■etc., purposes, and…
1Opinion of the CourtLearned, P. J.
The insertion of the words “ or organized, ” by the amendment of 1881 indicates that the legislature did not intend to coniine the third section to bodies which were, in strictness, incorporated, but intended to include also bodies which were organized under the laws of the state. So that the question is whether this company is a joint-stock company or association organized under the laws of the state; and perhaps, as to the tax of 1880, whether it is a corporation; though it would seem by section 3, art. 8, of the constitution'that-the word “corporation” may sometimes be used to include…
2Cases cited14 opinions
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Liverpool Insurance v. MassachusettsSupreme Court of the United States · 1871
- Thomas v. DakinNew York Supreme Court · 1839
- Kahn v. Smelting Co.Supreme Court of the United States · 1881
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