Legal Opinion

The People v. . the Gold and Stock Tel. Co.

New York Court of Appeals

Decided January 20, 1885PublishedCited by 17 opinions

Appeal from, judgment of the General Term of the Supreme • Corat, in the third judicial department, entered upon an order made on the first Tuesday of May, 1884, which affirmed a judgment in favor of plaintiff, entered upon a verdict. (Reported below, 32 Hun, 491.) y The nature of the action and the material facts are stated in the opinion.

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Appeal from, judgment of the General Term of the Supreme • Corat, in the third judicial department, entered upon an order made on the first Tuesday of May, 1884, which affirmed a judgment in favor of plaintiff, entered upon a verdict. (Reported below, 32 Hun, 491.) y The nature of the action and the material facts are stated in the opinion. The law of 1853 establishes a rule which is effective to limit the taxation of the defendant company under the law of 1881. The latter controls the former to whatever extent their subject-matter is identical. (Bishop on Writ.Laws, 112 a; Long v. Culp, 14…

1Opinion of the Court

[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] The complaint alleges that the defendant is a corporation organized under the laws of this State, and as such liable to be taxed on its corporate franchise or business, under the provisions of chapter 361, Session Laws of 1881, which provides for raising taxes for the use of the State "upon certain corporations, joint-stock companies and associations;" that its treasurer reported to the comptroller the amount of capital as $5,000,000, and dividends made or…

2Cases cited2 opinions

  1. Heckmann v. . PinkneyNew York Court of Appeals · 1880
  2. The People v. . the Home Insurance Co.New York Court of Appeals · 1883

3Cited by17 opinions

  1. Opinion of the JusticesSupreme Court of New Hampshire · 1891
  2. People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
  3. City of Rochester v. . BlossNew York Court of Appeals · 1906
  4. People Ex Rel. the Panama Railroad v. Commissioners of TaxesNew York Court of Appeals · 1887
  5. Sargent & Co. v. TuttleSupreme Court of Connecticut · 1895

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