People Ex Rel. Westchester Lighting Co. v. Gaus
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 4, 1910, which confirmed a determination of the defendant in assessing a franchise tax against the' relator for the year 1907. 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 January 4, 1910, which confirmed a determination of the defendant in assessing a franchise tax against the' relator for the year 1907. The facts, so far as material, are stated in the opinion. If the legislature intended to change the statute by taxing capital as well as earnings, it should have done so by appropriate language, so as to make its meaning in this respect unmistakable. In all statutes defining the duties and obligations of citizens the accurate use of language is of the…
1Opinion of the CourtGray, J.
This is an appeal frozn an order of the Appellate Division, confirming a fizzal determination of the state comptroller, which assessed a franchise tax upon the gross eai’nings of the relator for the year 1907, under section 186 of the Tax Law; including in the eazmings of the relator aznounts which represezited the “ cost of raw materials converted izzto gas and electric cnrrezzt ”. This section imposed an annual tax on water works, gas, electric, or steam, heating, lightizig and power companies, for the privilege of exercisizzg their cozporate fz’anchises, of “ five-tenths of one per…
2Cases cited2 opinions
- People ex rel. Brooklyn Union Gas Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1906
- People Ex Rel. Brooklyn Union Gas Company v. . GausNew York Court of Appeals · 1909
3Cited by8 opinions
- Pacific Telephone & Telegraph Co. v. City of SeattleWashington Supreme Court · 1933
- Consolidated Edison Co. v. State Tax CommissionNew York Court of Appeals · 1969
- People ex rel. Genesee Light & Power Co. v. SohmerAppellate Division of the Supreme Court of the State of New York · 1914
- Golding v. City of New YorkCity of New York Municipal Court · 1912
- District of Columbia v. Georgetown Gaslight Co.Court of Appeals for the D.C. Circuit · 1916
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