People Ex Rel. Harlan & Hollingsworth Co. v. Campbell
New York Court of Appeals
Appeal from order of the General Term of the Snprome Court in the third judicial department, made November 22, 1892, which affirmed the determination of the comptroller in declining to set aside a tax assessed against the relator, a foreign corporation, under chapter 542, Laws of 1880, and the acts amendatory thereof, and dissmissed 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 order of the General Term of the Snprome Court in the third judicial department, made November 22, 1892, which affirmed the determination of the comptroller in declining to set aside a tax assessed against the relator, a foreign corporation, under chapter 542, Laws of 1880, and the acts amendatory thereof, and dissmissed a writ of certiorari to review the proceedings of the comptroller. The facts, so far as material, are stated in the opinion. It is submitted that the taxes, an account for which has been settled by the said comptroller against the relator, cannot lawfully be…
1Opinion of the CourtEarl, J.
The relator is a foreign corporation having its charter and local habitation in the state of Delaware. The comptroller, claiming that it was “ doing business in this state,” imposed taxes upon it, on account of such business, under the act chapter 542 of the Laws of 1880, and the acts amendatory thereof (chapter 361, Laws of 1881; chapter 501, Laws of 1885; chapter 463, Laws of 1889), for the years 1889, 1890 and 1891, computing the taxes upon the basis of §25,000, capital stock “ employed within this state.” Subsequently, the relator, claiming that it did not do any business or employ any of…
2Cited by7 opinions
- People Ex Rel. Chicago Junction Railways & Union Stockyards Co. v. RobertsNew York Court of Appeals · 1897
- People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. A. N. Kellogg Newspaper Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. A. N. Kellogg Newspaper Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- People v. CampbellNew York Supreme Court · 1895
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