People Ex Rel. Chicago Junction Railways & Union Stockyards Co. v. Roberts
New York Court of Appeals
Appeal from an order of the General Term of the Supreme Court in the third judicial department, entered December 21, 1895, which affirmed, on certiorari, a determination of the comptroller of the state of New York fixing and determining, upon a rehearing before him, a tax against the relator in pursuance of chapter 542, Laws of 1880, and the acts amendatory thereof. The facts, so far as material, are stated in the opinions.
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Appeal from an order of the General Term of the Supreme Court in the third judicial department, entered December 21, 1895, which affirmed, on certiorari, a determination of the comptroller of the state of New York fixing and determining, upon a rehearing before him, a tax against the relator in pursuance of chapter 542, Laws of 1880, and the acts amendatory thereof. The facts, so far as material, are stated in the opinions. The relator is not “doing business in this state” within the meaning of the statute. (L. 1890, ch. 522, §§ 1, 3; People v. Equitable Trust Co., 96 N. Y. 387, 394; People…
1Opinion of the Court
The jurisdiction to tax foreign corporations under chap. 542 of the Laws of 1880, as amended by chap. 501 of the Laws of 1885, and the subsequent amendments, depends upon the existence of two concurring conditions, namely, that the corporation sought to be taxed shall be "doing business" in this state, and, second, that its capital or some portion thereof shall have been "employed within this state." (Chap. 501, Laws of 1885, sec. 11.) This point was sharply presented and expressly decided in People ex rel. Harlan andHollingsworth Co. v. Campbell, Comptroller (139 N.Y. 68). The relator in…
2Cases cited4 opinions
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People Ex Rel. Seth Thomas Clock Co. v. WempleNew York Court of Appeals · 1892
- People ex rel. Washington Mills Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1896
- People Ex Rel. Harlan & Hollingsworth Co. v. CampbellNew York Court of Appeals · 1893
3Cited by21 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- People Ex Rel. Manila Electric Railroad & Lighting Corp. v. KnappNew York Court of Appeals · 1920
- State v. KuhnSupreme Court of Iowa · 1902
- Union Electric Co. v. MorrisSupreme Court of Missouri · 1949
- People Ex Rel. Cornell Steamboat Co. v. DederickNew York Court of Appeals · 1900
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