People ex rel. American Axe & Tool Co. v. Roberts
New York Supreme Court
Application by the American Axe & Tool Company against James A. Roberts, as comptroller of the state of New York, for writ of certiorari to recover a tax assessment.
1Opinion of the CourtPutnam, J.
Relator, a foreign corporation, with an authorized capital stock of $5,000,000, of which $3,872,500 had been issued, on November 14, 1893, filed a report and appraisement with the comptroller under the provisions of chapter 542 of the Laws of 1880 and the several acts amendatory thereof, wherein it reported the amount of its capital stock employed in this state during the year in question at the sum of $1,284,058.34, and the value thereof, as appraised by the officers of the company, at the sum of $25 per share, thus making the value of that portion of its capital employed in the state…
2Cases cited5 opinions
- Williams v. . Western Union Telegraph Co.New York Court of Appeals · 1883
- People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. John A. Roebling's Sons' Co. v. WempleNew York Court of Appeals · 1893
- People ex rel. Singer Manufacturing Co. v. WempleNew York Supreme Court · 1894
- People ex rel. Postal Telegraph Cable Co. v. CampbellNew York Supreme Court · 1893
3Cited by3 opinions
- People ex rel. Standard Oil Co. v. SaxeAppellate Division of the Supreme Court of the State of New York · 1917
- People ex rel. Schwarzschild & Sulzberger Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Schwarzschild & Sulzberger Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896