People Ex Rel. Jewelers' Circular Publishing Co. v. Roberts
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 15,1897, affirming, on certiorari, the determination of the comptroller of the state of Bew York in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion. The relator was “wholly engaged in carrying on manufacturing within this state.” The making of newspapers or books is manufacturing.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 15,1897, affirming, on certiorari, the determination of the comptroller of the state of Bew York in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion. The relator was “wholly engaged in carrying on manufacturing within this state.” The making of newspapers or books is manufacturing. (Comm. v. J. B. Lippincott Co., 156 Penn. St. 513; Comm. v. Mann. Co., 150 Penn. St. 64; Byers v. F. C. Co., 106 Mass. 131; People v. K. I. Co.,…
1Opinion of the CourtHaight, J.
The appellant is the publisher of a weekly paper known as “ The Jewelers’ Circular and Horological Eeview,” and now seeks to be relieved from the franchise tax assessed by the comptroller, upon the ground that it is a manufacturing corporation within the meaning of the statute, and, therefore, exempt from the payment of the tax assessed. Upon the argument of this appeal it was contended that the publishing of a newspaper by a corporation, or a joint stock company, was manufacturing. An interesting discussion has taken place on this question in the courts of sister states, resulting in a…
2Cases cited4 opinions
- People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People Ex Rel. Wiebusch & Hilger Co. v. RobertsNew York Court of Appeals · 1897
- People ex rel. Singer Manufacturing Co. v. WempleNew York Supreme Court · 1894
3Cited by5 opinions
- H. M. Rowe Co. v. State Tax CommissionCourt of Appeals of Maryland · 1925
- Hazen Engineering Co. v. PittsburghSuperior Court of Pennsylvania · 1959
- Directory Publishing Co. v. PittsburghSuperior Court of Pennsylvania · 1965
- Empire Manufacturing Co. v. MoersAppellate Division of the Supreme Court of the State of New York · 1898
- Empire Mfg. Co. v. MoersAppellate Division of the Supreme Court of the State of New York · 1898