People Ex Rel. Badische Anilin & Soda Fabrik v. Roberts
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 23, 1896, which confirmed on certiorari the proceedings of the state comptroller in assessing a tax upon the relator. The comptroller of the state imposed a tax upon the relator for the sixteen years ending November 1st, 1896, under the provisions of chapter 542 of the Laws of 1880, and the acts amendatory thereof.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 23, 1896, which confirmed on certiorari the proceedings of the state comptroller in assessing a tax upon the relator. The comptroller of the state imposed a tax upon the relator for the sixteen years ending November 1st, 1896, under the provisions of chapter 542 of the Laws of 1880, and the acts amendatory thereof. The relator is a foreign corporation, organized under the laws of the Grand Duchy of Baden, in the Empire of Germany. It is engaged in the manufacture and sale of…
1Opinion of the CourtGray, J.
The decision of the question presented to .us for our review is not without difficulty, and depends somewhat upon the intent of legislation, as explained by our decisions, and the policy which the state must be regarded as pursuing. Whether the relator is authorized by the law of its creation to become a special partner in a limited partnership, we are not informed .by the record and it is not necessary that we should consider the question whether in so doing it has exceeded its corporate powers, or has violated the policy of our state with reference to the exercise of ¡lowers ajiparently…
2Cases cited4 opinions
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Southern Cotton Oil Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
3Cited by9 opinions
- Young v. BragaliniNew York Court of Appeals · 1958
- 501 DeMers, Inc. v. FinkNorth Dakota Supreme Court · 1967
- Cantrell & Cochrane v. CommissionerUnited States Board of Tax Appeals · 1930
- People ex rel. American Soda Fountain Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- Cantrell & Cochrane v. CommissionerUnited States Board of Tax Appeals · 1930
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