People ex rel. Goetz Silk Manufacturing Co. v. Wells

This is a proceeding to review upon a writ of certiorari the action of the commissioners of taxes and assessments of the city of Hew York in assessing the relator, a foreign corporation with an office in this city, in the sum of $10,000 for the year 1902. The statute provides that “ Honresidents of the state doing business in the state, either as principals or partners, shall be taxed on the capital invested in such business, as personal property, at the place where such business is carried on, to the same extent as if they were residents of the state.” Laws of 1896, chap. 908, ■§7.

To be…