People ex rel. Eastern Bermudez Asphalt Paving Co. v. Morgan
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court, and attested on the 1st day of May, 1900, directed to William J. Morgan, as Comptroller, of the State of New York, commanding him to certify and return to the clerk of the county of Albany all and singular the accounts and all the evidence had before him on the application of the relator for the revision and readjustment of the corporation franchise tax imposed upon the relator for the year ending October 31, 1898, together with…
Read the full summary
Certiorari issued out of the Supreme Court, and attested on the 1st day of May, 1900, directed to William J. Morgan, as Comptroller, of the State of New York, commanding him to certify and return to the clerk of the county of Albany all and singular the accounts and all the evidence had before him on the application of the relator for the revision and readjustment of the corporation franchise tax imposed upon the relator for the year ending October 31, 1898, together with all the papers and proofs upon the original statement of such account and- all proceedings thereon. The relator is a…
1Opinion of the Court
Chase, J.:
This court has recently held (People ex rel. Syracuse Imp. Co. v. Morgan, 59 App. Div. 302) that the preparation of a street for the laying of a pavement and placing of the paving thereupon is not in any sense a process of manufacture within the meaning of the statute. The statute relating to exemptions as it existed in 1898 is as follows: “ Banks, savings, banks * * * manufacturing corporations to the extent only of the capital actually employed in this state. in manufacturing and in the sale of the product of such manufacturing * * * shall be exempt from, the payment of the taxes…
2Cases cited10 opinions
- People Ex Rel. Brush Electric Manufacturing Co. v. WempleNew York Court of Appeals · 1892
- People v. . Horn Silver Mining Co.New York Court of Appeals · 1887
- People Ex Rel. Tiffany Co. v. . CampbellNew York Court of Appeals · 1894
- People Ex Rel. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
- Nassau Gas-Light Co. v. . City of B'klynNew York Court of Appeals · 1882
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Bluestone Paving, Inc. v. Tax CommissionerWest Virginia Supreme Court · 2003
- BLUESTONE PAVING v. Tax Com'r of StateWest Virginia Supreme Court · 2003
- People ex rel. Fruin-Bambrick Paving Co. v. KnightAppellate Division of the Supreme Court of the State of New York · 1904