People Ex Rel. Southern Cotton Oil Co. v. Wemple
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the third judicial department, .entered upon an order made the first Tuesday of May, 1891, which confirmed' the proceedings of the defendant in assessing and imposing altax upon the relator and settling an account therefor.
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Appeal from judgment of the General Term of the Supreme Court in the third judicial department, .entered upon an order made the first Tuesday of May, 1891, which confirmed' the proceedings of the defendant in assessing and imposing altax upon the relator and settling an account therefor. The facts, so far as material, are stated in the opinion, The act in question, according to its true construction, does not subject the relator’s business to taxation, and the comptroller, therefore, had no jurisdiction to make the assessment. (People v. E. T. Co., 96 N. Y. 387; People ex rel. v. Comrs.,…
1Opinion of the CourtO’Brien, J.
The relator is a corporation organized under the laws of New Jersey, having an authorized capital of five million dollars, four million of which has been issued. On September 2, 1890, the comptroller of this state, in pursuance of chapter 361 of the Laws of 1881, fixed and determined the amount of taxes due from the relator to the state for the three years ending November 1,1889, at $2,303.42, and in arriving at this result, he found that the amount of its capital stock employed by the relator within this state was $100,000 for the year 1887; $1,333,333 for the year 1888, and $121,212 for the…
2Cases cited6 opinions
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- SHERLOCK v. Alling, AdmInistratorSupreme Court of the United States · 1876
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Pembina Consolidated Silver Mining & Milling Co. v. PennsylvaniaSupreme Court of the United States · 1888
- People Ex Rel. Brush Electric Manufacturing Co. v. WempleNew York Court of Appeals · 1892
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3Cited by29 opinions
- Butler Bros. Shoe Co. v. United States Rubber Co.Court of Appeals for the Eighth Circuit · 1907
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- Vaughn Machine Co. v. LighthouseAppellate Division of the Supreme Court of the State of New York · 1901
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People ex rel. Parke, Davis & Co. v. RobertsNew York Supreme Court · 1895
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