State ex rel. Town of Greenfield v. Conway

The offices, buildings, laboratories, powerhouse, and several warehouses of the Sivyer Company are located in the village, and the balance of its plant is in the town. The taxpayer made no' separate accounting in its income tax reports showing an allocation of the income earned in each municipality, and for the years 1920 to 1930, inclusive, failed to report the amount of, (1) property; (2) sales; and (3) cost of manufacture within the town and village, respectively. In addition, there was a failure to report that the taxpayer’s property and activities were carried on in the village as well…