People Ex Rel. N.Y.C. H.R.R.R. Co. v. . Morgan

As we read the statute under which the comptroller assessed taxes against the relator for the year ending June 30th, 1899, it is unnecessary in the disposition of this appeal to consider one of the questions discussed by counsel, namely, whether an attempt to tax earnings derived from carrying United States mails would be in conflict with the Constitution of the United States, for the statute does not authorize the particular assessment of which relator complains. The comptroller assessed a tax of $101,873.01 against the relator upon its gross earnings, amounting to $20,374,602.60; included…