People ex rel. H. B. Smith 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, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings in assessing a franchise tax upon the relator for the year ending November 1,. 1895.
1Opinion of the Court
Putnam, J.:
The papers submitted show that the only business carried on by the' relator,-, a foreign corporation, in this State during the year ending November 1, 1895, was that of soliciting orders through, agents, and'that when the orders were obtained, the goods were shipped from its factory at Westfield,-Mass., to the purchaser. Such a business cannot be taxed in this State. (Brennan v. Titusville, 153 U. S. 289 ; Robbins v. Shelby Co. Taxing District, 120 id. 489.)
In the carrying on of its business of soliciting and obtaining orders within this State, the relator had the lease óf an-…
2Cases cited4 opinions
- Brennan v. TitusvilleSupreme Court of the United States · 1894
- People Ex Rel. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
- 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
3Cited by2 opinions
- System Co. v. Advertisers' Cyclopedia Co.Appellate Terms of the Supreme Court of New York · 1910
- People ex rel. Goetz Silk Manufacturing Co. v. WellsNew York Supreme Court · 1903