People ex rel. A. N. Kellogg Newspaper Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari by the people of the state of New York, on the relation of' the A. N. Kellogg newspaper company, against James A. Roberts, as-comptroller of the state of New York, to review the determination of" the comptroller in refusing to revise, set aside, or reduce his assessment of the capital stock employed by the relator in this state, and the taxes fixed and computed by him thereon for the 14 years ending-November 1, 1895, aggregating $1,126.25. The relator is a foreign…
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Certiorari by the people of the state of New York, on the relation of' the A. N. Kellogg newspaper company, against James A. Roberts, as-comptroller of the state of New York, to review the determination of" the comptroller in refusing to revise, set aside, or reduce his assessment of the capital stock employed by the relator in this state, and the taxes fixed and computed by him thereon for the 14 years ending-November 1, 1895, aggregating $1,126.25. The relator is a foreign corporation organized under the laws of the state of Illinois, and has an authorized paid-up capital of $200,000. Its…
1Opinion of the CourtLandon, J.
The relator’s business ih this state is the procurement of orders for advertising and the collection of payment therefor. The orders themselves are in part executed by the relator outside of the state, and the execution finished by the relator’s customers, to whom it furnishes “patent insides” or “outsides,” so called, containing the advertisements. It has an agency within the state to procure orders for the business it does without the state. It has an office here as a convenient headquarters. Its bank balance here consists of its collections in payment for its business done elsewhere, and…
2Cases cited5 opinions
- People Ex Rel. Chicago Junction Railways & Union Stockyards Co. v. RobertsNew York Court of Appeals · 1897
- People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Lembeck & Betz Eagle Brewing Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897
- People Ex Rel. Harlan & Hollingsworth Co. v. CampbellNew York Court of Appeals · 1893
- People ex rel. Lembeck & Betz Eagle Brewing Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by1 opinion
- System Co. v. Advertisers' Cyclopedia Co.Appellate Terms of the Supreme Court of New York · 1910