Nassau Gas-Light Co. v. . City of B'klyn
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the second judicial department, entered upon an order made December 12, 1881, which affirmed a judgment in favor of defendants, entered upon a decision of the court on trial at Special Term. (Mem. decision below, 25 Hun, 567.) This action was brought to restrain the collection of a tax assessed by the board of assessors of the city of Brooklyn upon the capital stock and personal property of the plaintiff.
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Appeal from judgment of the General Term of the Supreme Court, in the second judicial department, entered upon an order made December 12, 1881, which affirmed a judgment in favor of defendants, entered upon a decision of the court on trial at Special Term. (Mem. decision below, 25 Hun, 567.) This action was brought to restrain the collection of a tax assessed by the board of assessors of the city of Brooklyn upon the capital stock and personal property of the plaintiff. The material facts are stated in the opinion.
1Opinion of the CourtFinch, J.
We are asked to say that the Nassau Gas-light Company is not a manufacturing corporation within the meaning of the exception contained in section 3 of chapter 542 of the Laws of 1880. The company was incorporated under the act of 1848, chapter 37, entitled “An act to authorize the formation of gas-light companies.” By its certificate, filed in accordance with the provisions of that act, it states the purpose and object of its organization to be that “ of manufacturing and supplying gas,” etc.; and as matter of fact, it is found that ever since its organization it has been engaged in such…
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- The People v. . Knickerbocker Ice Co.New York Court of Appeals · 1885
- Curry v. Alabama Power Co.Supreme Court of Alabama · 1942
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