Legal Opinion

People ex rel. Lackawanna Transportation Co. v. Knight

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1902PublishedCited by 3 opinions

Certiorari issued out of the Supreme Court and attested on the 29th day of January, 1901, directed to Erastus C. Knight, 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 in relation to the application of the relator for a revision and readjustment of the corporation franchise tax imposed upon it for the year ending October 81, 1899.

1Opinion of the Court

Chase, J.:

The relator is a domestic corporation and has its principal office in the town of Bethany, Genesee county, N. Y. It has a capital stock of $300,000, and for the year ending October 31, 1899, paid twenty-three per cent dividends upon its said stock. During *165that year the relator did not own any real estate or terminal facilities within this State, and its only personal property other than cash and office furniture consisted of three vessels. These vessels did not run on any particular route, but were known as “ tramp boats,” and plied between the port of Buffalo and the ports of…

2Cases cited7 opinions

  1. Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
  2. People Ex Rel. Chicago Junction Railways & Union Stockyards Co. v. RobertsNew York Court of Appeals · 1897
  3. People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
  4. People v. CampbellNew York Supreme Court · 1895
  5. People ex rel. Brooklyn Rapid Transit Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1901

2 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Peo. Ex Rel. N.Y.C., Etc., R.R. Co. v. . KnightNew York Court of Appeals · 1903
  2. People ex rel. New York Central & Hudson River Railroad v. KnightAppellate Division of the Supreme Court of the State of New York · 1902
  3. Silva v. Schmidt Baking Distribution, LLCCourt of Appeals for the Second Circuit · 2025

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