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 Page Wilson v. Electro Dynamic Co. (Sup.)....1150 Woodhull v. Syracuse, L. S. & N. R. Co. Wilson v. Utica Gas & Electric Co. (Sup.)..1150 Winograd v. Epstein (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.).. 710 369 ..1150 . 812 .1116 810 Wintjen, McLaughlin v. (Sup.).... .1136 Wright v. Knights of Maccabees of the Wrigley v. New York (Sup.). 308 Wood, Harbor & Suburban Bldg. & Savings 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.)... .1150 Woodbury, Andrew Jurgens Co. v. (Sup.).. 571 .1137 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. nation of Comptroller modified, and, as modified, affirmed. 106 N.Y.S.-1 Determi |