People Ex Rel. A.J. Johnson Co. v. . Roberts
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, made November 29, 1898, affirming, on certiorari, a determination of the state comptroller in assessing a tax upon the relator for the privilege of carrying on business in this state.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, made November 29, 1898, affirming, on certiorari, a determination of the state comptroller in assessing a tax upon the relator for the privilege of carrying on business in this state. The relator was organized under the laws of the state of West Virginia, with a capital stock of $250,000, divided into one hundred and fifty shares of preferred stock and one hundred shares of common stock, each share being of the par value of $100. • It was incorporated to publish and sell Johnson’s Universal…
1Opinion of the Court
[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] The important question, which arises upon this appeal, is whether a tax could legally be assessed upon the relator which included, in the items going to make up the amount of capital employed within this state, the copyrights and the good will of the corporation. The statute provides that the tax upon a foreign corporation "is to be computed upon the basis of the capital employed by it within this state," (Sec. 182, chap. 908, Laws of 1896), and we have held…
2Cases cited6 opinions
- Patterson v. KentuckySupreme Court of the United States · 1879
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. American Contracting & Dredging Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
- People Ex Rel. Wiebusch & Hilger Co. v. RobertsNew York Court of Appeals · 1897
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3Cited by41 opinions
- In Re the Accounting of BrownNew York Court of Appeals · 1926
- Mohawk Maintenance Co. v. KesslerNew York Court of Appeals · 1981
- Von Bremen v. . MacMonniesNew York Court of Appeals · 1910
- Spaulding v. BenenatiNew York Court of Appeals · 1982
- Lindemann v. RuskWisconsin Supreme Court · 1905
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