People Ex Rel. Edward & John Burke, Ltd. v. Wells
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 22, 1905, which affirmed an order of Special Term dismissing a writ of certiorari and confirming an assessment of the relator’s property for the purposes of taxation. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 22, 1905, which affirmed an order of Special Term dismissing a writ of certiorari and confirming an assessment of the relator’s property for the purposes of taxation. The facts, so far as material, are stated in the opinion. Under the Constitution of the United States neither the relator’s imported goods in original and unbroken packages upon which duties had been paid, nor the proceeds of the sales of said goods by the importer in such packages, said proceeds being merely…
1Opinion of the Court
Cullen, Ch. J.
The relator is a foreign corporation engaged at Dublin, Ireland, in the manufacture of spirituous and malt liquors. It has established and maintains ati office in the city of 27ew York for the sale of its products, which are imported into this country and sold in the original packages. The relator made application under the statute for permission to carry on business in this state, and was granted such permission. In January, 1903, it was assessed for personal property in this state at the sum of §94,017.93 for three separate items — the value of its office furniture, §797.08-;…
2Cases cited7 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Kelley v. RhoadsSupreme Court of the United States · 1903
- People v. . Trustees of Village of OgdensburghNew York Court of Appeals · 1872
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3Cited by18 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- People Ex Rel. Wallington Apartments, Inc. v. MillerNew York Court of Appeals · 1942
- People Ex Rel. Chas. Kohlman & Co. v. LawNew York Court of Appeals · 1925
- Crane Co. v. City Council of Des MoinesSupreme Court of Iowa · 1929
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