People ex rel. New York Central & Hudson River Railroad 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 26th 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 denying the application of the New York Central and 'Hudson River Railroad Company for a revision and resettlement of an account for taxes against the said railroad company for the years…
Read the full summary
Certiorari issued out of the Supreme Court and attested on the 26th 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 denying the application of the New York Central and 'Hudson River Railroad Company for a revision and resettlement of an account for taxes against the said railroad company for the years ending June 30, 1900, and June 30, 1901. .
1Opinion of the Court
Chester, J.:
The relator is a domestic steam surface railroad corporation carrying on its business in this State and as such is liable to an annual excise tax or license fee upon its gross earnings within the State, under section 184 of the Tax Law (Laws of 1896, Chap. 908).
For the year ending June 30, 1900, the Comptroller fixed the gross earnings of the relator within the State at the sum of $21,081,651.42 and assessed a tax of five-tenths of one per centum against it upon that sum. The relator insists that the Comptroller has improperly included in such gross earnings .the sum of…
2Cases cited5 opinions
- The Daniel BallSupreme Court of the United States · 1871
- Hanley v. Kansas City Southern Railway Co.Supreme Court of the United States · 1903
- Norfolk & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Western Union Telegraph Co. v. Alabama State Board of AssessmentSupreme Court of the United States · 1889
- People Ex Rel. N.Y.C. H.R.R.R. Co. v. . MorganNew York Court of Appeals · 1901
3Cited by2 opinions
- M & G Convoy, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- M & G Convoy, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976