People ex rel. Singer Manufacturing Co. v. Wemple
New York Supreme Court
Certiorari by the Singer Manufacturing Company, a foreign corporation, to review an assessment of taxes made by Edward Wemple, comptroller'of the city of New York, under the law of the year ending November 1,1890.
1Opinion of the CourtPutnam, J.
There is no dispute between the parties as to the facts of this case. The relator is a foreign corporation, with a paid-up capital of $10,000,000, on which, for the year ending November 1, 1890, a dividend of 12¿ per cent, was declared. Of that capital, during said year, $372,397.10 was employed in the state in the business of the corporation. During the last six months of the same year,, relator invested $900,000 in real estate in the city of New York, and which was purchased with its undivided profits or surplus. The comptroller, claiming that he was authorized so to do, under the…
2Cases cited2 opinions
- Williams v. . Western Union Telegraph Co.New York Court of Appeals · 1883
- State Bank v. City of MilwaukeeWisconsin Supreme Court · 1864
3Cited by6 opinions
- State v. Bisso Realty & Investment Co.Supreme Court of Louisiana · 1936
- People Ex Rel. Jewelers' Circular Publishing Co. v. RobertsNew York Court of Appeals · 1898
- People ex rel. American Axe & Tool Co. v. RobertsNew York Supreme Court · 1894
- People ex rel. Railway Advertising Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Singer Manufacturing Co. v. WempleNew York Supreme Court · 1894
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