People ex rel. A. Klipstein & 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 24th day of May, 1897, directed to James A. Roberts, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings in refusing to revise and readjust an account for taxes audited and stated against the relator for the "two years ending November 1, 1895, under chapter 542 of' the Laws of 1880, and its amendments,…
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Certiorari issued out of the Supreme Court and attested on the 24th day of May, 1897, directed to James A. Roberts, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings in refusing to revise and readjust an account for taxes audited and stated against the relator for the "two years ending November 1, 1895, under chapter 542 of' the Laws of 1880, and its amendments, and for one year ending November 1, 1896, under chapter 908 of the Laws of 1896. The relator is a foreign corporation…
1Opinion of the Court
Landon, J.:
The Comptroller’s return states, “ That the value of the capital stock employed by the relator in the State of Hew York for the-three years ending Hovember 1, 1896, was the sum of $200,000, and that in estimating the value of said stock no discrimination of any character was exercised by the comptroller for or against the said stock in determining its value for the purpose of measuring the tax aforesaid, on account of the same, or any part thereof having been the product of other countries than the United States,”
The relator insists here, as it did before the Comptroller, that…
2Cases cited4 opinions
- Osborne v. FloridaSupreme Court of the United States · 1897
- New York State v. RobertsSupreme Court of the United States · 1898
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People ex rel. Parke, Davis & Co. v. RobertsNew York Supreme Court · 1895
3Cited by2 opinions
- Citroen Cars Corp. v. City of New YorkNew York Court of Appeals · 1972
- People ex rel. Eppens, Smith & Wieman Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1900