People Ex Rel. Farcy & Oppenheim Co. v. Wells
New York Court of Appeals
Cross-appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, entered-May 11, 1905,'which affirmed an order of Special Term reducing an assessment for the purpose of taxation against the capital of the relator invested in business in this state. The facts, so far as material, are stated in the opinion.
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Cross-appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, entered-May 11, 1905,'which affirmed an order of Special Term reducing an assessment for the purpose of taxation against the capital of the relator invested in business in this state. The facts, so far as material, are stated in the opinion. On the second Monday of January, 1902, the relator had established a permanent and continuous business in this state, had capital invested in that business, and its property, therefore, was properly assessable by the defendants. (L. 1896, ch. 908,…
1Per curiam
The appellant, a corporation organized under the laws of the Republic of France, was assessed on personal property for the sum of fifty thousand dollars. A certiorari having been issued to review the assessment the Special Term reduced this amount to eight hundred dollars, the value of the furniture in an office in the city of 27ew York where the relator had imported goods on sale. The action of the Special Term proceeded on the theory that the relator was not doing business within this state and had no capital invested herein which under the provisions of the Tax Law render a nonresident…
2Cases cited3 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. A.J. Tower Company v. . WellsNew York Court of Appeals · 1905
- People ex rel. Durand-Ruel v. WellsNew York Supreme Court · 1903
3Cited by3 opinions
- People Ex Rel. Edward & John Burke, Ltd. v. WellsNew York Court of Appeals · 1906
- People ex rel. David Williams Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1912
- People ex rel. International Banking Corp. v. RaymondNew York Supreme Court · 1906