People ex rel. Brush Illuminating Electric Co. v. Wemple
New York Supreme Court
Certiorari, at the relation of the Brush Illuminating Electric Company, to review an assessment and taxes imposed by Edward Wemple, comptroller of ■the state of Hew York, upon the relator, under chapter 542 of the Laws of 1880, and the various acts amendatory thereof.
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Certiorari, at the relation of the Brush Illuminating Electric Company, to review an assessment and taxes imposed by Edward Wemple, comptroller of ■the state of Hew York, upon the relator, under chapter 542 of the Laws of 1880, and the various acts amendatory thereof. The relator is a domestic ■corporation doing business in the city and state of Hew York, and was incorporated under the general laws of the state of Hew York in February, 1881. 'The taxes were assessed and imposed by the comptroller upon the claim and ■assumption by that officer that the relator was not a manufacturing…
1Opinion of the CourtMayham, J.
The attorney “gen eral objects to proceeding under this writ ■to review the action of the comptroller, on the ground that by section 1 of the .above-mentioned act the relator had a remedy by appeal to aboard of rstate officers therein referred to, and, having failed to apply to such officers, it is precluded by section 2122 of the Code of Civil Procedure from resorting to the writ of certiorari for redress.
We have held at this term, in the case of People v. Wemple, 15 N. Y. Supp. 711, that it was not clear that the appeal given by this section to the board of state officers, designated…
2Cases cited2 opinions
- People Ex Rel. Osgood v. Commissioners of TaxesNew York Court of Appeals · 1885
- People ex rel. Edison Electric Illuminating Co. v. WempleNew York Supreme Court · 1891
3Cited by1 opinion
- People ex rel. Edison Electric Light Co. v. WempleNew York Supreme Court · 1892