People ex rel. David Williams Co. v. Sohmer
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 24th day of June, 1911, directed to William Sohmer, as 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 had in relation to the revision and readjustment of the franchise tax imposed upon the relator for the year ending October 31, 1909.
1Opinion of the Court
Houghton, J.:
The relator is a foreign corporation organized under the laws of the State of Maine and has its official office at Augusta in that State, but has no property and does nó business there except, such as is necessary to maintain its incorporation.
*765Its business is publishing, and it publishes the periodicals known as The Iron Age, The Metal Worker and The Building Age, as well as some few books on technical subjects. The main business office is in the city of New York. Subscriptions are received and paid for and its periodicals are published and mailed to subscribers there.…
2Cases cited13 opinions
- People Ex Rel. Armstrong Cork Co. v. . BarkerNew York Court of Appeals · 1898
- People Ex Rel. Edward & John Burke, Ltd. v. WellsNew York Court of Appeals · 1906
- People ex rel. A.J. Tower Company v. WellsAppellate Division of the Supreme Court of the State of New York · 1904
- People Ex Rel. A.J. Tower Company v. . WellsNew York Court of Appeals · 1905
- People ex rel. Yellow Pine Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897
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