People ex rel. American Soda-Fountain Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari by the people, on the relation of the American Soda-Fountain Company, against James A. Roberts, comptroller, to review a determination assessing a tax against relator. Determination reversed.
1Dissent
HERRICK, J. (dissenting).
I am unable to agree with Mr. Justice PARKER in the conclusion that he has-reached that the relator is exempt from taxation. The theory upon which he proceeds is that the relator is carrying on two kinds of business in this state, —“one, that of manufacturing only, in which all the capital stock it had in this state was employed; the other, that of selling upon ■sample; and that this latter business was protected by the fed■eral laws regulating interstate commerce”; and that, because one kind of business carried on by the relator is protected by the laws of the United…
2Cases cited3 opinions
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Western Electric Co. v. CampbellNew York Court of Appeals · 1895
- People ex rel. Wiebusch & Hilger Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897