People ex rel. A.J. Tower Company v. Wells
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, the A. J. Tower Company, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 20th day of June, 1904, denying the relator’s motion to cancel an assessment made by the respondents upon the capital of the relator invested in business in the State of New York for the year 1903.
1Opinion of the Court
Hatch, J.:
The relator is a foreign corporation, organized under the laws of the State of Maine, and in which State it has its principal place of *83business. Its plant is located in Massachusetts, where it carries on the business of manufacturing water-proof clothing. It maintains and has maintained a salesroom in the city of New York for the past five or six years, and at the time of the levying of the assessment liad goods on hand at its place of business in the city of New York of the value of $13,490, and the average value of the stock kept on hand in such place of business was about $8,000.…
2Cases cited5 opinions
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- People ex rel. Sherwin-Williams Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Crane Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1900
- People ex rel. Durand-Ruel v. WellsNew York Supreme Court · 1903
- People ex rel. Goetz Silk Manufacturing Co. v. WellsNew York Supreme Court · 1903
3Cited by11 opinions
- Tauza v. . Susquehanna Coal Co.New York Court of Appeals · 1917
- Penn Collieries Co. v. . McKeeverNew York Court of Appeals · 1905
- International Fuel & Iron Corp. v. Donner Steel Co.New York Court of Appeals · 1926
- International Text Book Co. v. . ToneNew York Court of Appeals · 1917
- People Ex Rel. Manila Electric Railroad & Lighting Corp. v. KnappNew York Court of Appeals · 1920
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