People ex rel. Lehigh & New York Railroad 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 3d day of March, 1914, 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 refusing to revise and readjust an assessment of corporate franchise taxes imposed upon the relator under section 182 of the Tax Law (Consol.
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Certiorari issued out of the Supreme Court and attested on the 3d day of March, 1914, 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 refusing to revise and readjust an assessment of corporate franchise taxes imposed upon the relator under section 182 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62) for the year ending October 31, 1913, based upon the business of the company for the year ending October 31, 1912.
1Opinion of the Court
Lyon, J.:
The vital question involved in this proceeding is whether the Lehigh and New York Eailroad Company, during the year ending October 31, 1912, was doing business in this State within the meaning of section 182 of the Tax Law, which provided: “For the privilege of doing business or exercising its corporate franchises in this State every corporation, * "x" * doing business in this State, shall pay to the State Treasurer annually, in advance, an annual tax to be computed upon the basis of the amount of its capital stock, employed during the preceding year within this State *" *
The State…
2Cases cited11 opinions
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- New York Terminal Co. v. GausNew York Court of Appeals · 1912
- People Ex Rel. Schurz v. CookSupreme Court of the United States · 1893
- People Ex Rel. Wall & Hanover Street Realty Co. v. MillerNew York Court of Appeals · 1905
- People Ex Rel. Schurz v. . CookNew York Court of Appeals · 1888
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