People ex rel. Goodwin Sand & Gravel Co. v. Law

McCann, J.:

The relator applied to the State Tax Commission for a revision and resettlement of a tax assessed against it under article 9-A of the Tax Law for the taxable year beginning November 1, 1919, based upon its business for the year ending December 31, 1918, on the ground that such tax was illegally and erroneously assessed against relator because of the fact that the latter was exempt from taxation under section 210 of article 9-A of the Tax Law as the same was in force and effect at that time. (See Tax Law, § 210, added by Laws of 1917, chap. 726, as amd. by Laws of 1918, chap. 417.)…