People ex rel. Western Union Tel. Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Appeal from special term, Rensselaer county. Action by the people of the state of New York, on the relation of the Western Union Telegraph Company, against James A. Roberts, •comptroller, for a peremptory writ of mandamus. From an order granting the writ, defendant appeals.
1Opinion of the CourtMerwin, J.
The Panama Railroad Company is a domestic corporation organized in 1849, and is subject to the franchise tax imposed by chapter 542 of the Laws of 1880 and the acts amendatory thereof or supplemental thereto. Under these laws, prior to 1889, the company had been assessed, and had paid into the state treasury a large amount of taxes. In 1889, by chapter 463 of the Laws of that year, the comptroller was authorized to revise and readjust any account theretofore settled by himself or any preceding comptroller against any corporation for taxes under the acts referred to whenever it should be made…
2Cases cited2 opinions
- People v. . Horn Silver Mining Co.New York Court of Appeals · 1887
- People v. CornerNew York Supreme Court · 1891