People Ex Rel. American Soda Fountain Co. v. Roberts
New York Court of Appeals
Appeal from a judgment and order of the Appellate Division of .the Supreme Court in the third judicial department, entered May 18,1898, reversing on certiorari a determination of the comptroller of the state assessing a corporation tax upon the relator for the three years ending November 1,1898. The relator is a foreign corporation organized under the laws of the state of New Jersey with a capital of $3,150,000 for the purpose of carrying on the business of “ the manufacture…
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Appeal from a judgment and order of the Appellate Division of .the Supreme Court in the third judicial department, entered May 18,1898, reversing on certiorari a determination of the comptroller of the state assessing a corporation tax upon the relator for the three years ending November 1,1898. The relator is a foreign corporation organized under the laws of the state of New Jersey with a capital of $3,150,000 for the purpose of carrying on the business of “ the manufacture and sale of soda and mineral water apparatus and of supplies for dealers in and dispensers of soda and mineral waters,”…
1Opinion of the CourtMartin, J.
The relator seeks to defeat this appeal upon the ground that the portion of its capital which was employed by it in this state was used in carrying on the business of manufacturing, and that, although it was also engaged in the business of selling in this state goods manufactured by it elsewhere, it was not liable to be assessed for a corporation tax under the statutes relating to that subject. (Laws 1880, chap. 542; Laws 1890, chap. 522.) In other words, the relator claims that so far as its capital was employed in this state in manufacture, it was exempt under the statute of 1890, and that…
2Cases cited4 opinions
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People Ex Rel. Tiffany Co. v. . CampbellNew York Court of Appeals · 1894
- People Ex Rel. Western Electric Co. v. CampbellNew York Court of Appeals · 1895
- People Ex Rel. William J. Matheson & Co. v. RobertsNew York Court of Appeals · 1899
3Cited by5 opinions
- People Ex Rel. Fox Film Corp. v. LoughmanNew York Court of Appeals · 1932
- Western Maryland Railway Co. v. State Tax CommissionCourt of Appeals of Maryland · 1950
- Western Md. Rwy. Co. v. Tax Comm.Court of Appeals of Maryland · 1950
- Baltimore & Ohio Railroad v. SimpsonRichland Circuit Court · 1906
- Baltimore & Ohio Ry. v. SimpsonOhio Circuit Courts · 1906