People ex rel. A. N. Kellogg Newspaper Co. v. Roberts
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 January, 1897, directed to James A. Roberts, as Comptroller of the State of New York, requiring him to certify and return to the office of the clerk of the county of' Albany all and singular his proceedings, de'eMbns and actions in assessing the capital stock . employed by the relator in the State of New York for. the fourteen years ending November 1, 1895, aggregating '$1,126.25, and in refusing to…
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Certiorari issued out of the Supreme Court and attested on the 26th day of January, 1897, directed to James A. Roberts, as Comptroller of the State of New York, requiring him to certify and return to the office of the clerk of the county of' Albany all and singular his proceedings, de'eMbns and actions in assessing the capital stock . employed by the relator in the State of New York for. the fourteen years ending November 1, 1895, aggregating '$1,126.25, and in refusing to revise and readjust his assessment. The relator is a foreign corporation organized under the laws of the State of…
1Opinion of the Court
Landon, J.:
The relator’s business in this State is the procurement of orders for advertising, and the collection of payment therefor; the orders themselves are in part executed by the relator outside’of the State, and the execution finished by the relator’s customers to whom it *152furnishes “ patent insides ” or “ outsides,’.’ so called, containing the advertisements. It .has an agency within the State to procure orders .for the business it does without the State. It lias an office here as a Convenient headquarters. Its bank balance here consists of .its collections in payment for its business…
2Cases cited3 opinions
- People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Lembeck & Betz Eagle Brewing Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897
- People Ex Rel. Harlan & Hollingsworth Co. v. CampbellNew York Court of Appeals · 1893
3Cited by1 opinion
- System Co. v. Advertisers' Cyclopedia Co.Appellate Terms of the Supreme Court of New York · 1910