The People v. . Spring Val. Hydraulic Gold Co.
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the third judicial department, entered upon an order made November 22,1882, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial without a jury. This action was brought to recover the amount of a tax alleged to be due from defendant, a domestic corporation, on January 1, 1880, under the act chapter 542, Laws of 1880. The material facts are stated in the opinion.
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Appeal from judgment of the General Term of the Supreme Court, in the third judicial department, entered upon an order made November 22,1882, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial without a jury. This action was brought to recover the amount of a tax alleged to be due from defendant, a domestic corporation, on January 1, 1880, under the act chapter 542, Laws of 1880. The material facts are stated in the opinion. The tax levied under the statute in question is a tax on the franchise in contradistinction to a tax on the property of the…
1Opinion of the CourtAndrews, J.
The defendant, a corporation incorporated and organized on the 12th day of February, 1880, under the laws of this State, on the 16th day of 27ovember, 1880, by its treasurer, made a report in writing to the comptroller, under oath, setting forth the capital of the corporation paid in, and that no dividend had been declared during the year ending with the 1st day of 27ovember. On the same day. the secretary and treasurer, after having been duly sworn, estimated and appraised the capital stock of the corporation at $800,-000, which was declared to be its actual value in cash, not less than the…
2Cases cited1 opinion
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
3Cited by8 opinions
- Smith v. DirckxSupreme Court of Missouri · 1920
- Cadena v. State Ex Rel. LeslieCourt of Appeals of Texas · 1916
- Garrett Freight Lines, Inc. v. State Tax CommissionUtah Supreme Court · 1943
- In re Ajax Dress Co.Court of Appeals for the Second Circuit · 1923
- People ex rel. Broderick v. GoldfogleNew York Supreme Court · 1924
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