Legal Opinion

People ex rel. Hans Rees' Sons v. Miller

Appellate Division of the Supreme Court of the State of New York

Decided January 15, 1904PublishedCited by 3 opinions

Certiorari issued out of the Supreme Court and attested on the 29th day of August, 1903, directed to Nathan L. Miller, as Comptroller of the State of New York, requiring him to certify and return to the office of the clerk of the county of Albany all and singular liis proceedings had in assessing a tax against the relator for the year ending October 31, 1902, under chapter 908 of the Laws of 1896 and acts amendatory thereof.

1Opinion of the Court

Parker, P. J.:

The relator is a domestic corporation with a capital stock of $500,000. It was organized October 10, 1901, and five shares of its stock of $100 each were then subscribed for and sold. No more stock was sold, nor business done by said corporation until June 2, 1902, when the corporation purchased a tannery and other property from one Rees, and issued all the remainder of its stock to pay for the same. From that time forth it has been actually engaged in business. Its chief business is tanning and selling leather, and its tannery and a large part of its property is situated in…

2Cases cited5 opinions

  1. People Ex Rel. Thurber, Whyland Co. v. BarkerNew York Court of Appeals · 1894
  2. People Ex Rel. Wiebusch & Hilger Co. v. RobertsNew York Court of Appeals · 1897
  3. People ex rel. Brooklyn Rapid Transit Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1901
  4. People ex rel. Wiebusch & Hilger Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1897
  5. People Ex Rel. Brooklyn Rapid Transit Company v. . MorganNew York Court of Appeals · 1901

3Cited by3 opinions

  1. People ex rel. Manhattan Silk Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1908
  2. People ex rel. David Williams Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1912
  3. People ex rel. S. Cohn & Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1904

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