People Ex Rel. Edison Electric Illuminating Co. v. Board of Assessors
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered July 8, 1897, affirming an order of Special Term vacating, on certiorari, an assessment of the relator’s capital stock. The relator is an electric lighting corporation, and the assessment included $945,000 for United States patent rights. Further facts are stated in the opinion.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered July 8, 1897, affirming an order of Special Term vacating, on certiorari, an assessment of the relator’s capital stock. The relator is an electric lighting corporation, and the assessment included $945,000 for United States patent rights. Further facts are stated in the opinion. The so-called patent-rights investment did not entitle relator to a deduction on the ground that there was an attempt to tax a patent of the United States. (Patterson v. Kentucky, 97 U. S. 501, 506; People v.…
1Opinion of the Court
Parker, Ch. J.
Whether under the taxing power of the ■state patent rights may be assessed, has not been passed upon by this court. The question was referred to as an important ■one in People ex rel. Edison El. Il. Company v. Barker (139 N. Y. 55), but the court found that it was not necessary to decide it in order to dispose of the case, and so declined to consider it. The result of our present examination leads to the conclusion that while the question has not been heretofore considered by this court, it cannot, after all, be said to be an open one; for it was long ago asserted by the Supreme…
2Cases cited6 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Patterson v. KentuckySupreme Court of the United States · 1879
- Grant v. RaymondSupreme Court of the United States · 1832
- Webber v. VirginiaSupreme Court of the United States · 1881
- People Ex Rel. Edison Electric Illuminating Co. v. BarkerNew York Court of Appeals · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- People Ex Rel. A.J. Johnson Co. v. . RobertsNew York Court of Appeals · 1899
- Long v. RockwoodSupreme Court of the United States · 1928
- People Ex Rel. United States Aluminium Printing Plate Co. v. KnightNew York Court of Appeals · 1903
- Rockwood v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1926
- People ex rel. United States Aluminum Printing Plate Co. v. KnightAppellate Division of the Supreme Court of the State of New York · 1901
5 more not listed; retrieve them via the Exa API.