People ex rel. Wiebusch & Hilger Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
. Certiorari--issued out of the Supreme Court, and attested on the 28th day of" April, 1896, directed .to James A.-Roberts, as Comptroller of the State of New York, commanding him to certify and return to the. clerk of the county" of Albany all and singular his proceedings relating to the taxation of ;the relator for the year ending November 1, 1895.
1Opinion of the Court
Putnam, J.:
This is a proceeding to review the determination of the Comptroller in assessing a corporate, franchise tax .against the relator for the year ending November. 1, .1895, at $290.10 .on the sum of $193,400, which he held was the value of its. property employed in this State.
Section 11 of chapter 542, Laws of 1880, as added thereto by chapter 501, Laws of 1885, provides as follows: “ The amount of capital *575stock which shall be the basis for tax under the provisions of section three of this act, in the case of every corporation * * * liable to taxation thereunder, shall be the amount of…
2Cases cited5 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. John A. Roebling's Sons' Co. v. WempleNew York Court of Appeals · 1893
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- People ex rel. Hans Rees' Sons v. MillerAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. A. G. Hyde & Sons v. MillerAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. American Soda Fountain Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. American Soda-Fountain Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898