Legal Opinion

People Ex Rel. Brush Electric Manufacturing Co. v. Wemple

New York Court of Appeals

Decided January 20, 1892PublishedCited by 37 opinions

Appeal from judgment of the General Term of the Supreme Court in the third judicial department, entered upon an order made September 8, 1891, which modified, and affirmed as modified, a decision of the comptroller of the state, denying a petition of the relator for a revision and readjustment of accounts for taxes against it, imposed under the act of 1880 (Chap. 542, Laws of 1880), and the acts amendatory thereof. The facts, so far as material, 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 September 8, 1891, which modified, and affirmed as modified, a decision of the comptroller of the state, denying a petition of the relator for a revision and readjustment of accounts for taxes against it, imposed under the act of 1880 (Chap. 542, Laws of 1880), and the acts amendatory thereof. The facts, so far as material, are stated in the opinion. The relator had exhausted the remedy given it by the act under which the tax was levied, and was, therefore, entitled to…

1Opinion of the CourtO’Brien, J.

This appeal brings here for review, a judgment entered upon the return to a writ of certiorari, sued out by the relator, for the purpose of reviewing a decision or determination of the defendant as comptroller of the state, whereby the relator was adjudged liable to pay certain taxes and penalties to the state under ehaper 361 of the Laws of 1881, and the laws supplementary thereto and amendatory thereof, providing for the assessment and payment of taxes to the state by certain corporations. The relator is a domestic corporation, organized by filing a certificate February 17,1881, under the…

2Cases cited2 opinions

  1. The People v. . Knickerbocker Ice Co.New York Court of Appeals · 1885
  2. Nassau Gas-Light Co. v. . City of B'klynNew York Court of Appeals · 1882

3Cited by37 opinions

  1. State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
  2. United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
  3. People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
  4. Beggs v. Edison Electric Illuminating Co.Supreme Court of Alabama · 1892
  5. Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928

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