People Ex Rel. William J. Matheson & Co. 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 March 24, 1898, which affirmed a determination of the comptroller in assessing a tax against the relator under chapter 542 of the Laws of 1880 and the acts amendatory thereof, and dismissed a writ of certiorari to review the proceedings of the comptroller. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered March 24, 1898, which affirmed a determination of the comptroller in assessing a tax against the relator under chapter 542 of the Laws of 1880 and the acts amendatory thereof, and dismissed a writ of certiorari to review the proceedings of the comptroller. The facts, so far as material, are stated in the opinion. The relator’s business in this state, other than manufacturing, was solely foreign commerce. (People ex rel. v. Campbell, 139 N. Y. 68; People ex rel. v. Roberts, 27 App.…
1Opinion of the CourtHaight, J.
This appeal brings here for review an order made upon the return to a writ of certiorari, sued out by the relator, fór the purpose of reviewing the determination of the comptroller, whereby the relator was adjudged liable to pay certain taxes and penalties to the state under chapter 542 of-' the Laws of 1880, and the laws amendatory thereof, providing for the assessment and payment of taxes to the state by certain corporations.
The relator is a domestic corporation/organized under chapter 611 of the Laws of 1875, for the purpose of “ importing, manufacturing, buying and selling aniline colors,…
2Cases cited10 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Low v. AustinSupreme Court of the United States · 1872
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Cook v. PennsylvaniaSupreme Court of the United States · 1878
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3Cited by2 opinions
- People Ex Rel. American Soda Fountain Co. v. RobertsNew York Court of Appeals · 1899
- New York Terminal Co. v. GausNew York Court of Appeals · 1912