People v. Afia Finance Corp.

The defendant is a foreign corporation which admittedly was doing business in the State during the year 1925, and up to November 1, 1926, but which surrendered its certificate to do business therein on November 26, 1926. The defendant was assessed for the privilege of doing business in this State for the year beginning November 1, 1926, the sum of $8,487.18, under article 9-A of the Tax Law, and upon the failure to pay that sum penalties in the sum of $1,273.08 were also assessed against the defendant, which were not paid. No proceedings were taken by the defendant under sections 218 and 219…