New York Ex Rel. New York Central & Hudson River Railroad v. Miller
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. ERROR TO THE COURT OF APPEALS OF THE STATE OF NEW YORK. The facts are stated in the opinion. The subject matter taxed, as herein complained of, is the use and exercise of the franchise, privilege and business of transportation of persons and commodities. Ownership or possession of the corporate franchise to be or to do, do not subject the owner or possessor to the tax.
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ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. ERROR TO THE COURT OF APPEALS OF THE STATE OF NEW YORK. The facts are stated in the opinion. The subject matter taxed, as herein complained of, is the use and exercise of the franchise, privilege and business of transportation of persons and commodities. Ownership or possession of the corporate franchise to be or to do, do not subject the owner or possessor to the tax. Notwithstanding the continued existence of the corporation,. and continued existence and possession of -the corporate capacity, powers, faculties and franchises with which it…
1Opinion of the CourtJustice Holmes
These cases arise upon writs of certiorari, issued under the state law and addressed to the state comptroller for the time being, to revise taxes imposed upon the relator for the years 1900, 1901, 1902, 1903 and 1904, respectively. The tax was levied under New York Laws of 1896, c. 908, § 182, which, so far as material, is as follows: “Franchise Tax on Corporations. — Every corporation . . . incorporated . . . under . . . law in this State, shall pay to the state treasurer annually, an annual tax to be computed upon the basis of the-amount of its capital stock employed within this State and…
2Cases cited7 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
- Louisville and Jeffersonville Ferry Company v. KentuckySupreme Court of the United States · 1902
- Peo. Ex Rel. Commercial Cable Co. v. . MorganNew York Court of Appeals · 1904
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3Cited by69 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Standard Oil Co. v. PeckSupreme Court of the United States · 1952
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