People ex rel. Railway Advertising 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 29th day of October, 1895, directed to James A. Roberts, 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 regard to the settling of the amount of the capital stock of the relator employed by it in the State of New York and fixing the tax and penalty thereon for the year and ten months ending with…
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Certiorari issued out of the Supreme Court and attested on the 29th day of October, 1895, directed to James A. Roberts, 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 regard to the settling of the amount of the capital stock of the relator employed by it in the State of New York and fixing the tax and penalty thereon for the year and ten months ending with November 1, 1894.
1Opinion of the Court
Landon, J.:
' The relator was organized under the laws of West Virginia. The amount of capital stock authorized by its charter is $5,000, all of which has been fully paid in to the company. It does an advertising business in this State,, and employs, as the Comptroller has found upon ample evidence, $40,000 in such business, and - makes a net.profit *289thereby of at least $20,000 per year. It is liable to taxation “ upon its franchise or business ” upon the basis of “ the amount of capital stock employed within this State.” The Comptroller is authorized, for the purposes of the tax, to ascertain…
2Cases cited4 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. John A. Roebling's Sons' Co. v. WempleNew York Court of Appeals · 1893
- People ex rel. Singer Manufacturing Co. v. WempleNew York Supreme Court · 1894
- Einstein v. Rochester Gas & Electric Co.New York Court of Appeals · 1895
3Cited by2 opinions
- People ex rel. International Contracting Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. International Contracting Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898