People Ex Rel. Connecting Terminal Railroad v. Miller
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 19, 1903, which affirmed a determination of the defendant assessing a franchise tax against the relator. 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 third judicial department, entered May 19, 1903, which affirmed a determination of the defendant assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion. The relator is a transportation company, and its gross earnings are wholly derived from interstate business, and, therefore, the tax levied on them by the comptroller is violative of the Constitution of the United States. (Kelley v. Rhoads, 188 U. S. 1; W., etc., R. R. Co. v. Illinois, 118 U. S. 557.) The earnings of the…
1Opinion of the CourtO’Brien, J.
On the sixth day of June, 1900, the comptroller of this state imposed a tax upon the gross earnings of the relator, amounting to eleven thousand five hundred and thirty-seven dollars and twenty-seven cents, together with a penalty of one thousand one hundred and fifty-three dollars and • seventy-three cents, amounting in all to twelve thousand six hundred and ninety-one dollars, for taxes claimed to have accrued to the state for seventeen years previous to that date, under the amendatory act, section 184 of chapter 908 of the Laws of 1896. This was the first occasion when the state claimed…
2Cases cited8 opinions
- Munn v. IllinoisSupreme Court of the United States · 1877
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Budd v. New YorkSupreme Court of the United States · 1892
- Wabash, St. Louis & Pacific Railway Co. v. IllinoisSupreme Court of the United States · 1886
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3Cited by4 opinions
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- International Text Book Co. v. . ToneNew York Court of Appeals · 1917
- M & G Convoy, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- M & G Convoy, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976