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Page pier, Woodenbury v. (Sup.).

817 Swezey v. Batavia, two cases (Sup.). ....1146 pingarn, Starr v. (Sup.). . 1146 Switzer, Raife v. (Sup.). ...

..1142 pofford, Stuart v. (Sup.).

903 Syracuse Lighting Co., Johnston v. (Sup.). . 1132 pooner, Cartier v. (Sup.).

. 1120 Syracuse Lighting Co., Pirong v. (Sup.). .1141 purr & Sons v. Empire State Surety Co. Syracuse, L. S. & N. R. Co., Woodhull v. (Sup.) 1009 (Sup.)

.1150 quire v. Ordemann (Sup.).

.1146 Syracuse Rapid Transit R. Co., McLaughlin Iquires v. Kissam (Sup.). 373 V. (Sup.).

1135 tache, Keuthen v. (Sup.)

198 Syracuse & Suburban R. Co., Doty v. Itaiger v. Klitz (Sup.)... 1146 (Sup.)

1123 talbird, Fink v. (Sup.).

1125 Syracuse & Suburban R. Co., Horstkotter tallo v. Humphreys (Sup.). 456 V., two cases (Sup.).....

..1131 tandard Refrigerator Co., Carron V. (Sup.) 723 Talcott v. Moran (Sup.). ..

.1147 tandard Wine Co., Tyler v. (Sup.). . 1148 Tallchief, Peters v. (Sup.).

6+ tanford, Benedict v. (Sup.)..

.1116 Tallman v. E. F. Goodrich Co. (Sup.). .1147 tappers v. Interurban St. R. Co. (City Tamblin v. Donely (Sup.).

1147 Ct. N. Y.).. 85+ Tanner v. Eckhardt (Sup.).

.1147 tar Co., O'Neill v. (Sup.). 973 Taylor v. Bell (Sup.).

273 tarrells, Simon-Lichtenstein-Pachner Co. Taylor v. Bennington Const. Co. (Sup.). .1147 v. (Sup.).

. 1088 Taylor v. Kreischer, two cases (Sup.). .1147 tarr v. Spingarn (Sup.). .1146 Taylor v. Lisman (Sup.).

. 1147 tate Board of Pharmacy v. Matthews Taylor v. Matteawan (Sup.).

841 (Sup.) ..1146 Taylor v. Munro (Sup.)...

1147 tate, Fitzgerald v. (Sup.). 620 Taylor v. Thomas (Sup.).

J38 tate Line Tel. Co. v. Ellison (Sup.). ... 130 Teale v. Stoll (Sup.).

1118 tate Realty & Mortg. Co. v. Villaume Terminal Ry, of Buffalo, In re (Sup.).

655 (Sup.)

698 Terminal Ry. of Buffalo, In re (Sup.). 659 tephan v. Katz (Sup.). .1146 Terry, Searle Mfg. Co. v. (Sup.).

438 terling, Cramsey v. (Sup.). 1121 Thalmann v. Lewis (Sup.).

1056 tevenson, Agresta v. (Sup.). .1115 Theresa, Wakefield v. (Sup.).

.1149 tewart v. Woolley (Sup.).

99 | Thirty-Fifth St. & Fifth Ave. Realty Co., toll, Teale v. (Sup.).. .1118 In re (Sup.).

390 toneham, Lane v. (Sup.). .1134 Thomas v. Storm (Sup.).

1147 tore Valley Distilling Co., Hammerschick Thomas, Taylor v. (Sup.).

538 v. (Sup.).... .1128 Thompson v. Buffalo (Sup.).

1147 tork, Smith v. (Sup.). .1145 Thompson v. Carpenter (Sup.).

.1147 torm, Thomas v. (Sup.).

..1147 Thompson, Hoosick River Pulp Co. v. torr v. Central Bedding Co. (Sup.). . 546

(Sup.)

.1131 trang, In re (Sup.). ... .1146 Thompson, Mason v. (Sup.).

.1137 treet Between Bayview Ave. & Eldert Thompson Bonney Co. v. I. S. Van Loan Ave., in Fifth Ward, Borough of Queens,

Co. (Sup.).

.1147 in City of New York, In re (Sup.). .1146 Thompson's Will, In re (Sup.).

111 treeton, Flanagan v. (Sup.). .. .1126 Thornton, People v. (Sup.).

704 trong v. Rutland R. Co. (Sup.).. 85 Tiffany, Brooks Bros. v. (Sup.).

.1118 trong's Saratoga Springs Sanitarium, Ha- Tiffany v. Ellis (Sup.).

..1147 thorn v. (Sup.).. 553 Tiffany, Hosmer v. (Sup.).

.1132 trunsky V. Minsky (Sup.). .1146 Tifft's Will, In re (Sur.).

362 tryker, Spicer vi (Sup.). .1146 Tilden, People v. (Sup.).

247 tuart v. Špofford (Sup.).

903 Timbel v. Garfield Nat. Bank (Sup.). 497 tudholme, Vio Chemical Co. v. (Sup.). .1148 Title Guarantee & Trust Co. v. Levitt tudwellv. Palliser (Sup.). 1146 (Sup.)

147 turges, Behrens v. (Sup.).

501 Title Guaranty & Trust Co., Dunbar & turgis, People v. (Sup.).. 61 Sullivan Dredging Co. v. (Sup.).

180 ullivan y. Brooklyn Heights R. Co. (Sup.) 378 Tobin v. Quenzer (Sup.)...

. 1147 ullivan, Colton v. (Sup.). 939 Tompkins v. J. & R. Lamb (Sup.).

6 allivan, People v. (Gen. Sess. Ct.). 143 Tooker v. Siegel-Cooper Co. (Sup.). 277 ulzbacher, Boskowitz v. (Sup.).. 865 Tousey, Hastings v. (Sup.).'.

639 ulzbacher, Boskowitz v. (Sup.).

872 Town of Cheektowaga, Appeal of (Sup.)... 655 ulzbacher, Boskowitz v. (Sup.).

.1117 Town of Plattekill v. Lounsbery (Co. Ct.).. 139 ummit Foundry Co., Harvie v. (Sup.). ...1129 Town of West Seneca, Appeal of (Sup.)... 639 upreme Council of Royal Arcanum, Mock Townsend v. New York Cent, & H. R. R. v. (Sup.) 155 Co. (Sup.)..

381 upreme Court I. O. F., McKeever v. Townsend v. Pendleton (Sup.).

.1148 (Sup.) .1041 Troy, Cahill v. (Sup.).

.1119 upreme Court 1. 0. F., Rossenbach v. Trustees of Village of Saratoga Springs v. (Sup.)

1143 Saratoga Gas, Electric Light & Power Co. wann, Maris v. (Sup.). 1136 (Sup.)

..1148 wanson, Dolphin v. (Sup.). .1123 Tuck, Hiscock v. (Sup.).

700 weeney v. O'Dwyer (Sup.). ...1146 Tucker v. Tucker (Sup.).

713 weet v. Sweet (Sup.)... ...1146 Turner v. Quillin (Sup.).

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Page Tyler v. Standard Wine Co. (Sup.). . 1148 Walsh, Markham v. (Sup.).

1136 sa T. Tyson v. Board of Education of New York Walsh v. New York Cent, & H. R. R. Co. (Sup.) . 1148 (Sup.)

...1149&. Walter, Neale v. (Sup.).

.1138_nt Ulmann, Boskowitz v. (Sup.)..... 870 Walworth, Russell v. (Sup.).

.1143 Su Ulmann, Boskowitz v. (Sup.).

871 Ward v. Kennedy (Sup.). Ulster & D. R. Co., Ash v. (Sup.) .1115 Ward v. New York & E. R. Ferry Co. Ungrich, In re (Sup.).

(Sup.) Ungrich v. Ungrich (Sup.).

.1051 Warden of City Prison of City of New Union R. Co., Glabman v. (Sup.).

York, People v. (Sup.).

139. MO Union R. Co., Robinson v. (Sup.).

203 Warrick v. Lyons Nat. Bank (Sup.). ...1149 Union Surety & Guaranty Co. v. Greater Warth v. Greif (Sup.)...

163 d. Ha New York Amusement Co. (Sup.). . 1148 Waterford Electric Light, Heat & Power Union Trust Co. Hayden v. (Sup.). . 1129 Co. v. Reed (Sup.)..

.11491 Unique Const. Co., Norton & Gorman Con- Water Front of City of New York, In re tracting Co. v._(Sup.). 372 (Sup.)

503.11. United Electric Light Co., Floyd-Jones v. Waterman, Silver & Co. v. (Sup.).

899 (Sup.) 648 Waters, Morgan v. (Sup.).

882 United States Health & Accident Ins. Co., Watson, Dexter V. (Sup.). Goodfellow v. (Sup.).

1127 Way, People v. (Sup.), United States Mailing Tube Co., Siegel v. Weber v. Credit Office (Sup.).

583 (Sup.) .1131 Wehrenberg v. Seiferd (Sup.).

901 United States Mortgage & Trust Co., Lar. Weick, People v. (Sup.).

..1140 sen v. (Sup.). .1134 | Weidenmann y. Bissell (Sup.).

..1149 Utica Gas & Electric Co., Wilson

Weil, Fifth Ave. Library Soc. v. (Sup.). .1125 (Sup.) . 1150 Wein, Beilin v. (Sup.).

..1143 Uvalde Asphalt Paving Co., Bonafede v. Weinstein v. Singer Mfg. Co. (Sup.). (Sup.) ..1117 | Weinstein v. Singer Mfg. Co. (Sup.).

522

Weinstein v. Singer Mfg. Co. (Sup.)... Valois v. Gardner (Sup.).

808 Wells, Bassett v. (Sup.). Van Deusen, Palmer v. (Sup.).

707 Wells' v. Brooklyn Union Elevated R. Co. Van Druten v. Roff (Sup.). 1148 (Sup.)

77 Van Gillurve v. Becker (Šup.).

. 1080 Wells v. Brooklyn Union Elevated R. Co. Van Keuren v. Brown (Sup.). 1148 (Sup.).

79 Van Loan Co., Thompson Bonney Co. v. Wells, Fargo & Co., Oppenheimer v. (Sup.) 547 (Sup.)

.1147 Weltfisch, Damsky v. (Sup.). Van Norden Trust Co. v. O'Donohue (Sup.) 948 Wendel v. Wendel, two cases (Sup.).

.. 1149 Van Voorhees' Estate, In re (Sur.). 354 Westchester Traction Co., People v. (Sup.) 389 Vehicle Equipment Co., Consolidated Rub- Westcott Chuck Co. v. Oneida Nat. Chuck ber Tire Co. v. (Sup.).. 599 Co. (Sup.).

1016 Vestri v. F. W. Gesswein Co. (Sup.). ..1148 Westervelt v. Mahony (Sup.).

637 Village of Bronxville v. Seymour (Sup.).. 834 West, Kels v. (Co. Ct.).

.1108 Village of Cedarhurst, In re (Sup.). 275 Wexler v. Yudin (Sup.).

. 1149 Village of Ft. Edward v. Hudson Valley Whalen, People v. (Sup.).

434 R. CO., two cases (Sup.). 1148 Wheeler, People v. (Sup.).

450 Village of Medina, In re (Sup.).

.1148 Whitaker v. Kilby (Sup.). Village of Phænix v. Gannon (Sup.)...... 927 | Whitaker v. Kilby (Sup.). Village of Saratoga Springs v. Saratoga White, In re (Sup.)...

..1149 Gas, Electric Light & Power Co. (Sup.). .1148 White, American Fidelity Co. v. (Sup.).

.1115 Villaume, State Realty & Mortg. Co. v. White, Clement v. (Sup.)....

738 (Sup.) 698 | Whitefield v. Crissman (Sup.).

630 Vines, Coward v. (Sup.). .1121 Whitehall, McLachlin v. (Sup.).

1135 Vio Chemical Co. v. Studholme (Sup.). 1148 | Whitten, In re (Sup.).

.1150 Virgilio, Saggese y. (Sup.)... . 1100 Whyard, In re (Sup.)):

400 Von Pustau, Gerard v. (Sup.). .1126 Wilber v. Scatcherd (Sup.).

897 Voorhees, Knickerbocker Inv. Co. V. (Sup.) 455 | Wilcox's Estate, In re (Sur.).

468 Vredenburg, Barr v. (Sup.). .1116 Wild y. Vredenburg & Co. (Sup.)

1130 Vredenburg & Co., Wild v. (Sup.). .1150 Wilhelm v. Fuller & Warren Co. (Sup.). .1150 Vulcanite Portland Cement Co., Moore v. Willard v. Ferguson (Sup.).

.1150 (Sup.) 393 Willett, Bumpus v. (Co. Ct.)...

366 Willey, Endress v. (Sup.)....

726 Wade, People v. (Sup.).

.1140 William F. Simpson Advertising Agency, Wakefield v. Theresa (Sup.).

..1149 New York Evening Journal Pub. Co. v. Waldick v. Prudential Life Ins. Co. (Sup.).. 1149 (City Ct. N. Y.).....

858 Walker, Jones v. (Sup.). . .1133 William P. Rae Co. v. Kane (Sup.).

47 Walker & Williams Mfg. Co., Martin v. William P. Rae Co. v. Kane (Sup.). 1150 (Sup.)

708 Williams v. Citizens' Steamboat Co. (Sup.) 975 Walls, Kelsey V. (Sup.).

575 | Williams v. First Nat. Bank (Sup.). 1150 Walsh v. Bergen Realty Co. (Sup.). 570 Williams v. Riccadonna Hotel Co. (Sup.)..1150 Walsh v. Lispenard Realty Co. (Sup.)... 570 | Williamson, McKane v. (Sup.).....

92

. 1137

511 . 1149

Page

Page Vilson v. Electro Dynamic Co. (Sup.).

....1150 Woodhull v. Syracuse, L. S. & N. R. Co. Vilson, People v. (Sup.).. 1 (Sup.)

. 1150 Pilson v. Utica Gas & Electric Co. (Sup.). .1150 Woods, In re (Sur.)..

471 Tinant v. Atlantic Gulf & Pacific Coast Woolley, Stewart v. (Sup.).

99 Co. (Sup.).. .1150 Wormser v. Gehri (Sup.)...

295 Winograd v. Epstein (Sup.).

.1150 Wren v. Kennedy Valve Mfg. Co. (Sup.).. 710 M'intermute, People v. (Sup.). ..1076 Wright, In re (Sup.)..

369 Nintjen, McLaughlin v. Sup.). ..1136 Wright v. Knights of Maccabees of the Nixted v. Nassau Electric R. Co. (Sup.). .1150 World (Sup.). .

1150 T. J. Morgan & Co. v. Heitmann (Sup.).. 253 Wrigley v. New York (Sup.).

812 Vood v. Flagg (Sup.)....

308 Nood, Harbor & Suburban Bldg. & Savings Yost, Bauer V. (Sup.).

.1116 Ass'n v. (Sup.).... 173 Youker v. Youker (Sup.).

810 Vood v. Hoffman (Sup.). 940 | Yudin, Wexler v. (Sup.).

.1149 Wood v. Luke A. Burke & Sons (Sup.)... 204 Yuengling v. Betz (Sup.j.

. 1151 Vood v. Scottish Union & National Ins. Yvelin, Schultz v. (Sup.).

.1144 Co. (Sup.).

.1150 Woodbury, Andrew Jurgens Co. v. (Sup.). . 571 Zampino v. Bruckner (Sup.)..,

.1151 Voodbury Inst., Hyland v: (Sup.). ..1137 Zimmerman, Duryea v. (Sup.).

237 Voodenbury v. Spier (Sup.).. 817'Zolotorofe v. Sacoder (Sup.).

1151

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

7

!

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 sur

plus.
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.) & 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.8.-1

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