People ex rel. Southern Cotton Oil Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
CertioEari issued out of the Supreme Court and attested on the* 23d day of July, 1897, directed to James A. Roberts, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings in assessing .upon the relator a business or franchise tax under chapter 542 of the Laws of 1880, and the acts amendatory and supplemental thereto.
1Opinion of the Court
Merwin, J. :
The relator is a foreign corporation organized under the laws of the State'of New Jersey, and has its principal place of business, at Philadelphia, in the State of Pennsylvania. The .tax in question was for the year ending November 1, 1893. During that year the relator was engaged in thé manufacture of cotton seed oil and other products of cotton seed, all its factories being situated outside of the. State .of New York. Prior to September,-1892, the relator had an office in this State, but it was then discontinued and an arrangement made by it with Whitman Brothers, a firm of…
2Cases cited2 opinions
- Tallapoosa Lumber Co. v. HolbertAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by10 opinions
- Irvine Co. v. McColganCalifornia Supreme Court · 1945
- Smith Company v. DickinsonWashington Supreme Court · 1914
- City of Atlanta v. York Manufacturing Co.Supreme Court of Georgia · 1923
- Belle City Manufacturing Co. v. FrizzellIdaho Supreme Court · 1905
- Lederwerke v. CapitelliNew York Supreme Court · 1915
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