People ex rel. Brooklyn Rapid Transit Co. v. Morgan
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested the 31st day of May, 1900, directed to William J. Morgan, 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 in assessing the relator for the year ending October 31, 1899, upon the relator’s capital employed within the State of New York'during that year.
1Opinion of the Court
Kellogg, J.:
This review involves the construction of some portions of the law relating to franchise tax on corporations not heretofore passed upon by the courts.
*336The relator, at the commencement of the tax year, November 1, 1898, had an employed capital in this State of $20,000,000. This continued until February 15,1899, when the amount of its employed capital in this State increased to $29,500,000, at which suin it continued thereafter to March 27, 1899, when it was further increased to $37,663,650. The amount, of capital so employed continued at this sum until April 6, 1899, when it was…
2Cases cited4 opinions
- People Ex Rel. Tiffany Co. v. . CampbellNew York Court of Appeals · 1894
- The People v. . Spring Val. Hydraulic Gold Co.New York Court of Appeals · 1883
- The People v. . the Albany Insurance Co.New York Court of Appeals · 1883
- People ex rel. New England Loan & Trust Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
3Cited by4 opinions
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- People ex rel. Hans Rees' Sons v. MillerAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. Lackawanna Transportation Co. v. KnightAppellate Division of the Supreme Court of the State of New York · 1902
- People ex rel. Mutual Trust Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1903