The People v. . Knickerbocker Ice Co.
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the third judicial department, entered upon an order made the first Tuesday of May, 1884, which affirmed a judgment in favor of plaintiff, entered upon the report of a referee. (Reported below, 32 Hun, 475.) The nature of the action and the material facts are stated in the opinion.
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Appeal from judgment of the General Term of the Supreme Court, in the third judicial department, entered upon an order made the first Tuesday of May, 1884, which affirmed a judgment in favor of plaintiff, entered upon the report of a referee. (Reported below, 32 Hun, 475.) The nature of the action and the material facts are stated in the opinion. The words “ manufacturing corporation ” are to be interpreted in their usual and ordinary sense, and as relating to all companies, under whatever law incorporated and by whatever general name, whose chief and principal business is the manufacture and…
1Opinion of the CourtDanforth, J.
This action was brought to recover State taxes for the year ending November 1, 1882, under the provisions of chapter 542, Laws of 1880, section 3, as amended (Laws of 1881, chap. 361), and also for the penalty prescribed (Laws of 1881, supra, § 2), for their non-payment. The answer, in substance, avers that the defendant “ is a manufacturing corporation, carrying on manufacture within this State,” and, therefore, exempt from such imposition by the very terms of the statute {supra). Upon trial of the issue before a referee, it appeared that the defendant was a corporation organized under the…
2Cases cited1 opinion
- Nassau Gas-Light Co. v. . City of B'klynNew York Court of Appeals · 1882
3Cited by32 opinions
- Beggs v. Edison Electric Illuminating Co.Supreme Court of Alabama · 1892
- People Ex Rel. Brush Electric Manufacturing Co. v. WempleNew York Court of Appeals · 1892
- Curry v. Alabama Power Co.Supreme Court of Alabama · 1942
- People Ex Rel. New England Dressed Meat & Wool Co. v. RobertsNew York Court of Appeals · 1898
- Commonwealth v. Northern Elec. L. & P. Co., Pennsylvania Court of Common Pleas, Dauphin County1891
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