People Ex Rel. Wiebusch & Hilger Co. v. Roberts
New York Court of Appeals
Appeal from a judgment and order of the Appellate Division of the Supreme Court in the third judicial department, entered July 17, 1897, which reversed the proceedings of the state comptroller upon the return to a writ of certiorari to review a revision of the tax of the relator, made by the comptroller.
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Appeal from a judgment and order of the Appellate Division of the Supreme Court in the third judicial department, entered July 17, 1897, which reversed the proceedings of the state comptroller upon the return to a writ of certiorari to review a revision of the tax of the relator, made by the comptroller. The tax imposed upon the relator was in pursuance of the provisions of chapter 542 of the Laws of 1880, as subsequently amended, before 1896. The relator is a domestic corporation, and during the year ending November 1, 1895, was engaged in business in this state. On the twenty-third of that…
1Opinion of the CourtMartin, J.
The first section of the statute under which the tax in question was imposed required the relator in the month of Ffovember in each year to make a written report to the comptroller, stating specifically the amount of its capital j)aid in and the date, amount and rate per centum of each and every dividend declared during the year ending the first day of that month. After providing the procedure by which the tax should be fixed where there was a dividend which exceeded six per cent on the par value of the stock, it required the officers of the relator, where no dividends were declared, or they…
2Cases cited4 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- Burrall v. . Bushwick Railroad CompanyNew York Court of Appeals · 1878
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People Ex Rel. John A. Roebling's Sons' Co. v. WempleNew York Court of Appeals · 1893
3Cited by13 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- People Ex Rel. A.J. Johnson Co. v. . RobertsNew York Court of Appeals · 1899
- People Ex Rel. Cornell Steamboat Co. v. DederickNew York Court of Appeals · 1900
- People Ex Rel. United States Aluminium Printing Plate Co. v. KnightNew York Court of Appeals · 1903
- People ex rel. Coney Island Jockey Club v. SohmerAppellate Division of the Supreme Court of the State of New York · 1913
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