People Ex Rel. Cornell Steamboat Company v. . Sohmer
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered November 14,1911, which confirmed a determination of the defendant denying an application for a revision and readjustment of taxes for the years 1902 and 1903.
1Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: G-ray, Werner, Hiscock and Collin, JJ. Cullen, Ch. J.
I vote for the affirmance of the order appealed from on the strength of the proposition asserted in the dissenting opinion in New York Terminal Company v. Gaus (204 N. Y. 512, 519) that the franchise tax imposed by the statute “ is levied on the corporation for the privilege, as the statute declares, of carrying on its business in a corporate or organized capacity; not of doing business, but of doing business in a corporate capacity; ” in other words, exclusively for the privilege of being a…
2Cases cited1 opinion
- New York Terminal Co. v. GausNew York Court of Appeals · 1912
3Cited by7 opinions
- New York Ex Rel. Cornell Steamboat Co. v. SohmerSupreme Court of the United States · 1915
- Newton Creek Towing Co. v. LawAppellate Division of the Supreme Court of the State of New York · 1923
- People v. Tropical Fruit Corp.Appellate Division of the Supreme Court of the State of New York · 1928
- People Ex Rel. Interborough Rapid Transit Co. v. SohmerNew York Court of Appeals · 1913
- In re ChalmersAppellate Division of the Supreme Court of the State of New York · 1929
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