Gorham Mfg. Co. v. Travis
District Court, S.D. New York
In Equity. Suit by the Gorham Manufacturing Company against Eugene M. Travis, Comptroller, and Charles D. Newton, Attorney General of the State of New York. The ease comes up upon final hearing on a bill in equity by a foreign corporation to enjoin the Comptroller and Attorney General of New York from enforcing a franchise tax levied in 1918..
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In Equity. Suit by the Gorham Manufacturing Company against Eugene M. Travis, Comptroller, and Charles D. Newton, Attorney General of the State of New York. The ease comes up upon final hearing on a bill in equity by a foreign corporation to enjoin the Comptroller and Attorney General of New York from enforcing a franchise tax levied in 1918.. The plaintiff is a silversmith, a corporation organized in Rhode Island, where all its manufacturing is done; but it has two shops and keeps a considerable store of goods, largely samples, in New York. Title 9a of the New York Tax Law (Consol. Laws, c.…
1Opinion of the CourtLearned Hand, District Judge
(after stating the facts as above). [1] The first question is of jurisdiction in equity. I should have thought the provisions for revision by the Tax Commission and certiorari to the Supreme Court adequate remedies at law, Indiana Mfg. Co. v. Koehne, 188 U. S. 681, 23 Sup. Ct. 452, 47 L. Ed. 651; *977Boise, etc., Co. v. Boise, 213 U. S. 276, 29 Sup. Ct. 426, 63 L. Ed. 796; Dalton Machine Co. v. Virginia, 236 U. S. 699, 35 Sup. Ct. 480, 59 L. Ed. 797, except for one thing. Before applying for the writ, the taxpayer must “deposit” the tax with the State Comptroller (section 219), and there is no…
2Cases cited35 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Taylor v. SecorSupreme Court of the United States · 1876
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
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3Cited by15 opinions
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- Gorham Manufacturing Co. v. State Tax CommissionSupreme Court of the United States · 1924
- El Dorado Oil Works v. McColganCalifornia Supreme Court · 1950
- Fulton Bag & Cotton Mills v. WilliamsSupreme Court of Georgia · 1956
- State Revenue Commission v. National Biscuit Co.Supreme Court of Georgia · 1934
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