People Ex Rel. Alpha Portland Cement Co. v. Knapp
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered March 19, 1920, which reversed a determination of the state tax commission assessing a franchise tax against the relator under article 9a of the Tax Law. The facts, so far as material, are stated in the opinion.
1Opinion of the CourtCardozo, J.
The relator, a corporation organized in New Jersey, manufactures and sells its products here and elsewhere. A tax was assessed against it in 1918 by the tax commission of New York for the privilege of doing business. The validity of the statute which assumes to authorize the tax is the question to be determined.
Article 9A of the Tax Law (Consol. Laws, chap. 60), as adopted in 1917 and amended in 1918, establishes a new scheme of taxation for manufacturing and mercantile corporations, both foreign and domestic (L. 1917, ch. 726;. L. 1918, ch. 276; L. 1918, ch. 417). Every domestic…
2Cases cited30 opinions
- Field v. ClarkSupreme Court of the United States · 1892
- Stuart v. . PalmerNew York Court of Appeals · 1878
- Shaffer v. CarterSupreme Court of the United States · 1920
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
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3Cited by174 opinions
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- Reitz v. MealeySupreme Court of the United States · 1941
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