People Ex Rel. Pacific Mail Steamship Co. v. Commissioners of Taxes
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the first judicial department, affirming the proceedings of defendants in assessing the capital stock of relator which were brought up for review by writ of certiorari.
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Appeal from judgment of the General Term of the Supreme Court in the first judicial department, affirming the proceedings of defendants in assessing the capital stock of relator which were brought up for review by writ of certiorari. (Reported below, 1 H. Y. S. C. R. [T. & C.], 611; 1 Hun, 143; 46 How., 315.) The relator is a corporation organized under the laws of this State and having its principal place of business in Hew York; its capital stock was $20,000,000. Defendants, in the year 1873, assessed it $6,808,927; this was after hearing relator and receiving evidence, among other things,…
1Opinion of the CourtJohnson, J.
As this case is presented to us by the arguments and concessions of the counsel, we are not called upon to consider the general question of the mode of taxation applicable to corporations, within this State, under our statutes governing that subject. The points upon which our judgment is sought are two, which we will consider in their order. The first is, whether an error of law has been committed in subjecting to taxation certain steamships which, though owned by the relator and registered by it at the port of Hew York as their home port, in accordance with the laws of the United States,…
2Cases cited2 opinions
- Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
3Cited by15 opinions
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
- North American Dredging Co. v. TaylorWashington Supreme Court · 1910
- Olson v. City and County of San FranciscoCalifornia Supreme Court · 1905
- Prairie Cattle Co. v. WilliamsonSupreme Court of Oklahoma · 1897
- Irvin v. New Orleans, St. Louis & Chicago RailroadIllinois Supreme Court · 1879
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