New York Ex Rel. Edward & John Burke, Ltd. v. Wells
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP NEW YORK. - This is a writ of error to the Supreme Court of the State of New York to review the judgment rendered upon a remittitur from the Court of Appeals of the same State, wherein an assessment of taxes against the plaintiff in error, imposed by the Board of Taxes and Assessments of the City of New York, who are the defendants in error, was affirmed.
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ERROR TO THE SUPREME COURT OP THE STATE OP NEW YORK. - This is a writ of error to the Supreme Court of the State of New York to review the judgment rendered upon a remittitur from the Court of Appeals of the same State, wherein an assessment of taxes against the plaintiff in error, imposed by the Board of Taxes and Assessments of the City of New York, who are the defendants in error, was affirmed. The taxes were for the year 1903, and were imposed under the statutes of the State of New York taxing non-residents of the State doing business in the State on the capital invested in such business,…
1Opinion of the CourtJustice Day
It is the contention of the plaintiff in error that the assessment upon $94,617.93, made upon office furniture, cash on hand and in bank and the amount receivable upon bills and .accounts payable, is void, except as to the item of office furniture, because of the protection afforded by the Constitution of the United States against taxes by States upon imports.
As to the open accounts which might be included in the bills receivable, the Court of Appeals declined to pass upon the validity of the taxes on them, as, according to the practice in that State, it was incumbent upon the relator to…
2Cases cited5 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- American Steel & Wire Co. v. SpeedSupreme Court of the United States · 1904
- Cook v. PennsylvaniaSupreme Court of the United States · 1878
- Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
- May v. New OrleansSupreme Court of the United States · 1900
3Cited by19 opinions
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- McGoldrick v. Gulf Oil Corp.Supreme Court of the United States · 1940
- Brosious v. Pepsi-Cola Co.Court of Appeals for the Third Circuit · 1946
- Thompson v. McLeodMississippi Supreme Court · 1916
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