People Ex Rel. Bass, Ratcliff & Getton, Ltd. v. State Tax Commission
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 7, 1921, which affirmed, on certiorari, a determination of the state tax commission in assessing a franchise tax against the relator.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 7, 1921, which affirmed, on certiorari, a determination of the state tax commission in assessing a franchise tax against the relator. The tax imposed by the Corporation Tax Law of New York is a tax upon property — an income tax — and the apportionment provided by the statute bears no relation to income earned in the state, and the tax upon this foreign corporation is unconstitutional as taxing its income and property without the state. (People ex rel. Alpha Portland Cement…
1Opinion of the CourtPound, J.
Relator is a foreign manufacturing corporation organized under the laws of Great Britain and authorized to do business in the state of New York. For the privilege of doing business in this state it must annually pay in advance for the year beginning November first next preceding an annual franchise tax to be computed by the tax commission upon the basis of its net income for the year preceding. (Tax Law [Cons. Laws, ch. 60], § 209.) Its business in New York was the importation and sale of Bass ale manufactured at Burton-on-the-Trent. The question is as to the amount of the annual franchise…
2Cases cited3 opinions
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Postal Telegraph-Cable Co. v. City of FremontSupreme Court of the United States · 1921
3Cited by14 opinions
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- BASS, ETC., LTD. v. Tax Comm.Supreme Court of the United States · 1924
- Ames Volkswagen, Ltd. v. State Tax CommissionNew York Court of Appeals · 1979
- State Revenue Commission v. Edgar Bros.Supreme Court of Georgia · 1937
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