Joseph v. Carter & Weekes Stevedoring Co.

These two writs of certiorari bring before this Court contentions in regard to the application to the respective respondents, Carter & Weekes Stevedoring Company and John T. Clark & Son, of New York City, of the general *424business tax laws covering, when both cases are considered, the years 1937 to 1941, inclusive.1 The character of the taxes in issue will appear from a section, set out below, of a local law imposing the tax for 1939 and 1940.2 The respective taxpayers are liable also for the general income and ad valorem taxes of the State and City of New York. Both respondents are…