People ex rel. Nesmith & Constantine Co. v. Miller
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 18th day of September, 1903, directed to Nathan L. Miller, 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 relation to the assessment of a franchise tax against the relator for the year ending October 31, 1901, and the assessment of a license fee and in relation to the revision and readjustment…
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Certiorari issued out of the Supreme Court and attested on the 18th day of September, 1903, directed to Nathan L. Miller, 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 relation to the assessment of a franchise tax against the relator for the year ending October 31, 1901, and the assessment of a license fee and in relation to the revision and readjustment of the same.
1Opinion of the Court
Houghton, J.:
The relator is a foreign corporation, organized in May, 1895, and began doing business in this State in June of that year, with a paid-up preferred capital of $50,000 in cash and a common stock issue of $200,000 for good will. The'Comptroller imposed a license fee of $62.50 based upon the $50,000 only. Subsequently the corporation consolidated with another and issued $30,000 preferred stock for cash and $300,000 common stock for the good will of the consolidating company. In readjusting the tax for the year ending October 31, 1901, the Comptroller appraised the relator’s common…
2Cases cited3 opinions
- 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. Victor Koechl & Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. Spencerian Pen Co. v. KelseyAppellate Division of the Supreme Court of the State of New York · 1905