People ex rel. International Elevating Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Oeetiorabi issued out of the Supreme Court and attested on the 26th day of .April, 1898, directed to James A. Boberts, as.Comptroller of the State of ¡New York, commanding. . im to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had relative to the tax imposed upon the relator for the year ending ¡November 1, 1896. This is a certiorari to review the determination of the Comptroller assessing the franchise tax against the…
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Oeetiorabi issued out of the Supreme Court and attested on the 26th day of .April, 1898, directed to James A. Boberts, as.Comptroller of the State of ¡New York, commanding. . im to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had relative to the tax imposed upon the relator for the year ending ¡November 1, 1896. This is a certiorari to review the determination of the Comptroller assessing the franchise tax against the relator at $973.68 in the year 1896. The relator is incorporated under the laws of ¡New Jersey, and has there a formal…
1Opinion of the Court
Kellogg, J.:
The franchise tax imposed under section 182 of the Tax Law (Laws of 1896, chap. 908) is not a tax upon the earnings or property of the corporation, but in the case of either a foreign or a domestic corporation is upon the “ mere intangible right to exercise a franchise.” (People ex rel. United States Aluminum P. P. Co. v. Knight, 174 N. Y. 475, 485.) In that case such a tax against a foreign corporation, computed upon the value of letters patent issued by the United States government, was sustained, the court laying down -the’ rule that the value of property exempt under the laws…
2Cases cited4 opinions
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People Ex Rel. United States Aluminium Printing Plate Co. v. KnightNew York Court of Appeals · 1903
- People Ex Rel. Pennsylvania Railroad v. KnightNew York Court of Appeals · 1902
3Cited by1 opinion
- American Inv. Corp. v. State Tax CommissionUtah Supreme Court · 1941