People ex rel. United States Aluminum Printing Plate Co. v. Knight
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 27th day of July, 1901, directed to Erastus C. Knight, Comptroller of the State of New York, requiring him to certify and return to the office of the clerk of the county of Albany the accounts, papers and proceedings had in relation to the determination of the defendant in assessing a franchise tax against the relator for the two years ending October 31, 1900.
1Opinion of the Court
Parker, P. J.:
The relator is a domestic corporation with a capital stock of $1,100,000, all of which was invested in patent rights. These patents seem to all have relation to aluminum in its application to lithography, and its business is that of granting, upon a royalty, licenses to lithographers to use such patents and the plates made therefrom. The tax is levied for the two years ending October 31, 1900, and during that time the relator had paid no dividends whatever, and a part of the time, at least, appears to have been clearly insolvent. The Comptroller in ascertaining the “ appraised…
2Cases cited5 opinions
- The People v. . the Home Insurance Co.New York Court of Appeals · 1883
- People Ex Rel. A.J. Johnson Co. v. . RobertsNew York Court of Appeals · 1899
- People Ex Rel. Edison Electric Light Co. v. CampbellNew York Court of Appeals · 1893
- People Ex Rel. Edison Electric Illuminating Co. v. Board of AssessorsNew York Court of Appeals · 1898
- People ex rel. Edison Electric Illuminating Co. v. WempleNew York Supreme Court · 1891
3Cited by2 opinions
- American Inv. Corp. v. State Tax CommissionUtah Supreme Court · 1941
- People ex rel. Lackawanna Transportation Co. v. KnightAppellate Division of the Supreme Court of the State of New York · 1902