Ct. N. Y.).. 854 Tanner v. Eckhardt (Sup.)........ 1147 tar Co., O'Neill v. (Sup.). 973 Taylor v. Bell (Sup.). 273 1147 v. (Sup.). 1088 Taylor v. Kreischer, two cases (Sup.). 1147 Starr v. Spingarn (Sup.).. .1146 Taylor v. Lisman (Sup.). 1147 State Board of Pharmacy v. Matthews Taylor v. Matteawan (Sup.)....... 841 (Sup.) .1146 Taylor v. Munro (Sup.). 1147 State, Fitzgerald v. (Sup.). 620 Taylor v. Thomas (Sup.). 538 State Line Tel. Co. v. Ellison (Sup.).... 130 Teale v. Stoll (Sup.).. 1118 State Realty & Mortg. Co. v. Villaume Stephan v. Katz (Sup.).. Sterling, Cramsey v. (Sup.). Stevenson, Agresta v. (Sup.). Stewart v. Woolley (Sup.). Stoll, Teale v. (Sup.). Stoneham, Lane v. (Sup.). Stone Valley Distilling Co., Hammerschick Terminal Ry. of Buffalo, In re (Sup.). 698 Terminal Ry. of Buffalo, In re (Sup.).... .1146 Terry, Searle Mfg. Co. v. (Sup.). 1121 Thalmann v. Lewis (Sup.).. 1115 Theresa, Wakefield v. (Sup.). 99 Thirty-Fifth St. & Fifth Ave. Realty Co., torr v. Central Bedding Co. (Sup.)...... 546 Street Between Bayview Ave. & Eldert Strunsky v. Minsky (Sup.).............1146 Tifft's Will, In re (Sur.). 655 659 438 1056 1149 1118 In re (Sup.). 390 1134 Thomas v. Storm (Sup.).. .1147 Thomas, Taylor v. (Sup.). 538 .1128 Thompson v. Buffalo (Sup.). 1147 1147 (Sup.) 1131 Thompson, Mason v. (Sup.). 1137 .1147 Thompson's Will, In re (Sup.). 111 704 1118 1147 Tiffany, Hosmer v. (Sup.). 1132 362 Stryker, Spicer v. (Sup.)... 1146 Tilden, People v. (Sup.). 247 Stuart v. Spofford (Sup.). . 903 Timbel v. Garfield Nat. Bank (Sup.). 497 Studholme, Vio Chemical Co. v. (Sup.). Studwell v. Palliser (Sup.). .1148 Title Guarantee & Trust Co. v. Levitt 1146 (Sup.) 147 Sturges, Behrens v. (Sup.)........ Sturgis, People v. (Sup.). 501 Title Guaranty & Trust Co., Dunbar & Sullivan v. Brooklyn Heights R. Co. (Sup.) 378 Tobin v. Quenzer (Sup.). .1147 939 Tompkins v. J. & R. Lamb (Sup.)........ 6 143 Tooker v. Siegel-Cooper Co. (Sup.)....... 277 865 Tousey, Hastings v. (Sup.). 639 Mulzbacher. Boskowitz v. (Sup.) Sulzbacher, Boskowitz v. (Sup.). .1117 Summit Foundry Co., Harvie v. (Sup.)....1129 v. (Sup.) 155 Supreme Court I. O. F., McKeever v. (Sup.) 1041 Troy, Cahill v. (Sup.). Supreme Court I. O. F., Rossenbach v. (Sup.) 1143 Swann, Maris v. (Sup.). Swanson, Dolphin v. (Sup.)... Sweeney v. O'Dwyer (Sup.). Sweet v. Sweet (Sup.). 1136 872 Town of Cheektowaga, Appeal of (Sup.)... 655 381 .1119 Trustees of Village of Saratoga Springs v. 1123 Tuck, Hiscock v. (Sup.). (Sup.) 1146 Tucker v. Tucker (Sup.). .1146 Turner v. Quillin (Sup.). 1148 700 713 .1148 Townsend v. Pendleton (Sup.)...........1148 1051 .1051 ..1089 United Electric Light Co., Floyd-Jones v. (Sup.) Ulmann, Boskowitz v. (Sup.).. 203 Ulster & D. R. Co., Ash v. (Sup.) 372 Waterford Electric Light, Heat & Power Water Front of City of New York, In re Walter, Neale v. (Sup.). 113 870 Walworth, Russell v. (Sup.). .114 871 Ward v. Kennedy (Sup.). ..114 .1115 Ward v. New York & E. R. Ferry Co. (Sup.) .1149 Warden of City Prison of City of New 139 Warrick v. Lyons Nat. Bank (Sup.)......1149 16: ..1149 503 Waterman, Silver & Co. v. (Sup.). 899 648 Waters, Morgan v. (Sup.). 88: .1127 Watson, Dexter v. (Sup.). Way, People v. (Sup.). 52 Weber v. Credit Office (Sup.). 583 .1131 United States Mortgage & Trust Co., Wehrenberg v. Seiferd (Sup.). 901 Lar sen v. (Sup.). Weick, People v. (Sup.). 1140 .1134 Utica Gas & Electric Co., Wilson Weidenmann v. Bissell (Sup.). 1149 V. (Sup.) .1150 Uvalde Asphalt Paving Co., Bonafede (Sup.) v. Weil, Fifth Ave. Library Soc. v. (Sup.)..112 ..1143 .1117 Weinstein v. Singer Mfg. Co. (Sup.). 808 Wells, Bassett v. (Sup.). Weinstein v. Singer Mfg. Co. (Sup.). 517 52 .1149 1068 Van Druten v. Roff (Sup.). 707 Wells v. Brooklyn Union Elevated R. Co. .1148 (Sup.) Van Gillurve v. Becker (Sup.). 77 Van Keuren v. Brown (Sup.). .1080 Wells v. Brooklyn Union Elevated R. Co. (Sup.) 79 .1147 Van Norden Trust Co. v. O'Donohue (Sup.) 948 599 275 Vestri v. F. W. Gesswein Co. (Sup.). .1148 354 .1148 Village of Medina, In re (Sup.).. ...1148 927 Wells, Fargo & Co., Oppenheimer v. (Sup.) 547 .1137 .1149 .1016 637 .1108 .1149 434 450 511 1149 1149 698 Vines, Coward v. (Sup.). 1121 White, American Fidelity Co. v. (Sup.) .1115 738 630 Vio Chemical Co. v. Studholme (Sup.) 1148 Whitehall, McLachlin v. (Sup.). .1135 Whitten, In re (Sup.).. 1150 1100 Von Pustau, Gerard v. (Sup.). Whyard, In re (Sup.), 400 1126 Voorhees, Knickerbocker Inv. Co. v. (Sup.) 455 Wilber v. Scatcherd (Sup.). 897 Wilcox's Estate, In re (Sur.). 468 .1116 Vredenburg & Co., Wild v. (Sup.). .1150 Vulcanite Portland Cement Co., Moore v. (Sup.) Wild v. Vredenburg & Co. (Sup.). 393 Willett, Bumpus v. (Co. Ct.).. 366 Wade, People v. (Sup.). ..... Willey, Endress v. (Sup.)... 726 .1140 .1149 William F. Simpson Advertising Agency, New York Evening Journal Pub. Co. v. (City Ct. N. Y.)... 85 .1133 Walker & Williams Mfg. Co., Martin v. (Sup.) Walls, Kelsey v. (Sup.). Walsh v. Bergen Realty Co. (Sup.). Walsh v. Lispenard Realty Co. (Sup.)..... 570 Williamson, McKane v. (Sup.)..... 708 William P. Rae Co. v. Kane (Sup.). William P. Rae Co. v. Kane (Sup.). .1156 Williams v. Citizens' Steamboat Co. (Sup.) 975 575 Williams v. First Nat. Bank (Sup.). 570 Williams v. Riccadonna Hotel Co. (Sup.)..1150 47 1150 92 Wintermute, People v. (Sup.). ..1150 Wormser v. Gehri (Sup.).. 295 ..1150 .1076 Wren v. Kennedy Valve Mfg. Co. (Sup.).. 710 369 .1136 Wood v. Hoffman (Sup.). Wixted v. Nassau Electric R. Co. (Sup.)..1150 Wood, Harbor & Suburban Bldg. & Savings Wood v. Luke A. Burke & Sons (Sup.).. 204 Woodbury, Andrew Jurgens Co. v. (Sup.).. 571 308 173 940 ..1150 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.] 3. 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 |