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Wilson v. Electro Dynamic Co. (Sup.)....1150 Woodhull v. Syracuse, L. S. & N. R. Co.
Wilson, People v. (Sup.)..

Wilson v. Utica Gas & Electric Co. (Sup.)..1150
Winant v. Atlantic Gulf & Pacific Coast
Co. (Sup.).

Winograd v. Epstein (Sup.).
Wintermute, People v. (Sup.)..

Page

(Sup.)

1150

Woods, In re (Sur.).

471

Woolley, Stewart v. (Sup.).

99

1150

Wormser v. Gehri (Sup.).

295

.1150

..1076

Wren v. Kennedy Valve Mfg. Co. (Sup.).. 710
Wright, In re (Sup.)...

369

..1150

. 812

.1116

810

Wintjen, McLaughlin v. (Sup.).... .1136
Wixted v. Nassau Electric R. Co. (Sup.)..1150
W. J. Morgan & Co. v. Heitmann (Sup.).. 253
Wood v. Flagg (Sup.)...

Wright v. Knights of Maccabees of the
World (Sup.)...

Wrigley v. New York (Sup.).

308

Wood, Harbor & Suburban Bldg. & Savings
Ass'n v. (Sup.)....

Yost, Bauer v. (Sup.).

173

Youker v. Youker (Sup.).

Wood v. Hoffman (Sup.).

940

Yudin, Wexler v. (Sup.).

..1149

Wood v. Luke A. Burke & Sons (Sup.)...
Wood v. Scottish Union & National Ins.
Co. (Sup.)..

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.1150

Woodbury, Andrew Jurgens Co. v. (Sup.).. 571
Woodbury Inst., Hyland v. (Sup.).
Woodenbury v. Spier (Sup.)..

.1137
817

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See End of Index for Tables of New York Supplement Cases in Other Reports.

THE

New York Supplement

VOLUME 106,

AND

New York State Reporter,

VOLUME 140.

(121 App. Div. 376.)

PEOPLE ex rel. LONG DOCK MILLS AND ELEVATOR v. WILSON, Deputy and Acting Comptroller.

(Supreme Court, Appellate Division, Third Department. September 26, 1907.) 1. TAXATION-FOREIGN CORPORATIONS-CAPITAL.

A foreign corporation is not entirely exempt from taxation on the ground that all of its capital is employed in the state of its incorporation, and that money employed by it within this state is a part of its surplus.

2. SAME CAPITAL EMPLOYED WITHIN STATE-WHAT CONSTITUTES.

Money of a foreign corporation invested in structures on leased ground is capital employed within this state under the corporation tax law, although the structures may become in law the property of the owner of the ground.

[Ed. Note. For cases in point, see Cent. Dig. vol. 45, Taxation, § 290.] 8. SAME--CAPITAL STOCK-SURPLUS.

A New Jersey corporation had a branch office in New York. The capital stock authorized by its charter to the amount of $25,000 was actually invested in New Jersey; the additional amount of $12,500 being invested out of its surplus in this state. Held that, for the purpose of taxation under the corporation tax law, dividends paid within the year should be estimated as paid on a capital stock of $37,500, and not on one of $25,000.

[Ed. Note. For cases in point, see Cent. Dig. vol. 45, Taxation, § 634.]

Certiorari by the people, on the relation of the Long Dock Mills and Elevator, against William C. Wilson, deputy and acting Comptroller of the state, to review an assessment of a franchise tax. Determination of Comptroller modified, and, as modified, affirmed.

106 N.Y.S.-1

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