People ex rel. Western Union Telegraph Co. v. Roberts
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, James A. Roberts, as Comptroller of the State of New York, from an order of. the Supreme Court, made at the Rensselaer Special Term, and entered in the office of the clerk of the county of Rensselaer on the 7th day of January, 1898, ordering that a peremptory writ of mandamus issue, directed to the defendant, commanding him forthwith to credit the current account of the relator in the office of the Comptroller of the State of New York with the sum of…
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Appeal by the defendant, James A. Roberts, as Comptroller of the State of New York, from an order of. the Supreme Court, made at the Rensselaer Special Term, and entered in the office of the clerk of the county of Rensselaer on the 7th day of January, 1898, ordering that a peremptory writ of mandamus issue, directed to the defendant, commanding him forthwith to credit the current account of the relator in the office of the Comptroller of the State of New York with the sum of $5,789.04, being the amount of the credit of the Panama Railroad Company appearing in the current account of that…
1Opinion of the Court
Merwin, J.:
The Panama Railroad Company is a domestic corporation, organized in 1849, and is subject to the franchise tax imposed by chapter 542 of the Laws of 1880, and the a'cts amendatory thereof or supplemental thereto. Under these laws, prior to 1889, the company had been assessed and had paid into the State treasury a large amount of taxes. In 1889, by chapter 463 of the Laws of that year, the Comptroller was authorized to revise and readjust any account theretofore settled by himself or any preceding Comptroller against any corporation for taxes under the acts referred to, whenever it…
2Cases cited1 opinion
- People v. . Horn Silver Mining Co.New York Court of Appeals · 1887
3Cited by6 opinions
- People v. Greylock Construction Co.Appellate Division of the Supreme Court of the State of New York · 1925
- In re HickaNew York Supreme Court · 1943
- Smith v. LoughmanNew York Supreme Court · 1928
- In re WoitasekNew York Supreme Court · 1943
- Saratoga Assn. v. Horse Breeding FundNew York Court of Appeals · 1968
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