People ex rel. International Contracting Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari by the people, on the relation of the International Contracting Company, to review the determination of the comptroller in assessing upon the relator a business or franchise tax for the year ending November 1, 1895, under chapter 542 of the Laws of 1880, and the acts amendatory and supplemental thereto. Determination of comptroller modified.
1Opinion of the CourtMerwin, J.
The relator is a New Jersey corporation, and the following facts appear from its report made to the comptroller in November, 1895, for the year ending November 1, 1895: The company was organized under the laws of the state of New Jersey on April 14, 1892, and began business in the state of New York in the month of April, 1892. The total authorized capital of the company was $100,-000, and the whole amount was paid into the treasury of the company. No dividends have been declared. The business transacted by the company in this state for the year ending November 1, 1895, was dredging and dike…
2Cases cited2 opinions
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People ex rel. Railway Advertising Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896