American Molasses Co. v. McGoldrick

Crane, Ch. J.

(dissenting in Matter of American Molasses Company v. McGoldrick). The principles underlying this case have been fully expressed in the companion case of Sterling Bag Co., Inc., v. City of New York, decided herewith. The only differences are, first, drums and barrels are used as containers for molasses and syrup; second, some of the containers are purchased out of the State.

At the outset we are not concerned with the regulations of the Comptroller as we are solely guided by the meaning and purpose of the local tax law.

The American Molasses Co. of New York is engaged in the…