People ex rel. North American Co. 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 15th day of August, 1902, 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 relation to the revision and readjustment of the license fee and franchise tax imposed upon the relator for-the years ending October 31, 1900, aiid October 31, 1901. The relator is a foreign…
Read the full summary
Certiorari issued out of the Supreme Court and attested on the 15th day of August, 1902, 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 relation to the revision and readjustment of the license fee and franchise tax imposed upon the relator for-the years ending October 31, 1900, aiid October 31, 1901. The relator is a foreign corporation incorporated under the laws of the State of New Jersey as an investment company, and has its principal…
1Opinion of the Court
Chester, J.:
If, during the years in question, the relator, in carrying on its business, employed any portion of its capital stock within this State there is no question but that it was liable to that extent for the license fee and tax imposed upon it. Its business was that of an investment company, and consisted in purchasing, holding and selling the stocks and bonds of corporations organized under the laws of States other than the State of New York, and doing business outside of this State. All of the business relating to the investment or reinvestment in said stocks and bonds was…
2Cases cited2 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- Haupt v. AmesAppellate Division of the Supreme Court of the State of New York · 1898
3Cited by4 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- People ex rel. Manhattan Silk Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1908
- Telephone & Telegraph Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- People ex rel. David Williams Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1912