People ex rel. Crane Co. v. Feitner
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Thomas L. Feitner and others, as com-' missioners of taxes and assessments of the city of New York, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 27th day of September, 1899, sustaining a writ of certiorari issued to review the proceedings of the defendants in assessing the relator, a foreign corporation, at the city of New York, for capital invested in…
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Appeal by the defendants, Thomas L. Feitner and others, as com-' missioners of taxes and assessments of the city of New York, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 27th day of September, 1899, sustaining a writ of certiorari issued to review the proceedings of the defendants in assessing the relator, a foreign corporation, at the city of New York, for capital invested in business in this State as personal property for the year 1898, and reducing said assessment from the sum of $54,790 to…
1Opinion of the Court
Barrett, J:
This case is distinguishable from People ex rel. The Armstrong Cork Company v. Barker (157 N. Y. 159) in but a single feature. *109There the foreign corporation manufactured goods in this State as well as in Pennsylvania, while here the relator’s goods are manufactured exclusively in Illinois. The question is whether the relator has established a continuous business in the city of New York. If it has, then, as was said in The Armstrong Cork Company case, “ the commissioners were justified in holding that the relator had invested in this State an amount equal to the value of the…
2Cases cited3 opinions
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- People Ex Rel. Armstrong Cork Co. v. . BarkerNew York Court of Appeals · 1898
- People ex rel. Sherwin-Williams Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by5 opinions
- People ex rel. A.J. Tower Company v. WellsAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. Durand-Ruel v. WellsNew York Supreme Court · 1903
- People ex rel. Philip Carey Manufacturing Co. v. Commissioners of Taxes & AssessmentsNew York Supreme Court · 1902
- People ex rel. Reversible Collar Co. v. FeitnerNew York Supreme Court · 1900
- People ex rel. Edward & John Burke, Ltd. v. O'DonnelNew York Supreme Court · 1909