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Page Spier, Woodenbury v. (Sup.).
817 Swezey v. Batavia, two cases (Sup.). . 1146 Spingarn, Starr v. (Sup.). 1146 Switzer, Raife v. (Sup.)..
...1142 Spofford, Stuart v. (Sup.).
903 Syracuse Lighting Co., Johnston v. (Sup.). .1132 Spooner, Cartier v. (Sup.)
. 1120 | Syracuse Lighting Co., Pirong v. (Sup.). .1141 Spurr & Sons v. Empire State Surety Co. Syracuse, L. S. & N. R. Co., Woodhull v. (Sup.) 1009 (Sup.)
.1150 Guire v. Ordemann (Sup.).
.1146 Syracuse Rapid Transit R. Co., McLaughlin Squires v. Kissam (Sup.). 373 v. (Sup.).
.1135 Stache, Keuthen v. (Sup.).
198 Syracuse & Suburban R. Co., Doty v. Staiger v. Klitz (Sup.). 1146 (Sup.)
.1123 Stalbird, Fink v. (Sup.).
1125 Syracuse & Suburban R. Co., Horstkotter Ntallo v. Humphreys (Sup.). 456 V., two cases (Sup.)...
..1131 Standard Refrigerator Co., Carron Sup.) 723 Talcott v. Moran (Sup.).
1147 Standard Wine Co., Tyler v. (Sup.). .1148 Tallchief, Peters v. (Sup.).
6+ Stanford, Benedict v. (Sup.). .
.1116 Tallman v. E. F. Goodrich Co. (Sup.). 1147 Stappers v. Interurban St. R. Co. (City Tamblin y. Donely (Sup.).
1117 (t. Y. Y.). 85+ Tanner v. Eckhardt (Sup.).
.1147 Star Co., O'Neill v. (Sup.). 973 Taylor v. Bell (Sup.)..
273 Starrells, Simon-Lichtenstein-Pachner Co. Taylor v. Bennington Const. Co. (Sup.). 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
811 (Sup.) .1146 Taylor v. Munro (Sup.).
1147 state, Fitzgerald v. (Sup.). 620 Taylor v. Thomas (Sup.).
338 tate Line Tel. Co. v. Ellison (Sup.). ... 130 Teale v. Stoll (Sup.).
.1118 ftate Realty & Mortg. Co. v. Villaume Terminal Ry, of Buffalo, In re (Sup.). 655 (Sup.)
698 Terminal Ry. of Buffalo, In re (Sup.). 639 lephan v. Katz (Sup.) .1146 Terry, Searle Mfg. Co. v. (Sup.)..
438 Berling, Cramsey v. (Sup.). 1121 Thalmann v. Lewis (Sup.)....
1056 tevenson, Agresta v. (Sup.). .1115 Theresa, Wakefield v. (Sup.)..
.1149 Itewart v. Woolley (Sup.).
99 Thirty-Fifth St. & Fifth Ave. Realty Co., toll, Teale v. (Sup.). 1118 In re (Sup.).....
390 Stoneham, Lane v. (Sup.). 1134 Thomas v. Storm (Sup.).
.1147 Stone Valley Distilling Co., Hammerschick Thomas, Taylor v. (Sup.).
538 1. (Sup.).... .1128 Thompson v. Buffalo (Sup.).
1117 Stork, 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.). 516 (Sup.)
.1131 trang. In re (Sup.).. .1146 Thompson, Mason V. (Sup.).
.1137 Street Between Bayview Ave. & Eldert Thompson Bonney Co. v. I. S. Van Loan Ave., in Fifth Ward, Borough of Queens,
.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 Strong v. Rutland R. Co. (Sup.). 85 Tiffany, Brooks Bros. v. (Sup.)..
1118 Strong's Saratoga Springs Sanitarium, Ha- Tiffany v. Ellis (Sup.).
1147 thorn v. (Sup.)... 553 Tiffany, Hosmer v. (Sup.).
1132 Strunsky v. Minsky (Sup.).. .1146 Tifft's Will, In re (Sur.).
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.)....1148 Title Guarantee & Trust Co. v. Levitt daudwell v. Palliser (Sup.)... .1146 (Sup.)
147 Sturges, Behrens v. (Sup.)...
501 Title Guaranty & Trust Co., Dunbar & Sturgis, People v. (Sup.). 61 Sullivan Dredging Co. v. (Sup.).
180 pallivan v. Brooklyn Heights R. Co. (Sup.) 378 Tobin v. Quenzer (Sup.)..
.11-17 Bullivan, Colton v. (Sup.). 939 Tompkins v. J. & R. Lamb (Sup.).
6 fullivan, People v. (Gen. Sess. Ct.). 143 Tooker v. Siegel-Cooper Co. (Sup.).
277 Rulzbacher, Boskowitz v. (Sup.). . 865 Tousey, Hastings v. (Sup.).
639 Pulzbacher. Boskowitz v. (Sup.).
872 Town of Cheektowaga, Appeal of (Sup.)... 655 fulzbacher, 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.). 6.39 Bupreme Council of Royal Arcanum, Mock
Townsend y. New York Cent. & H, R. R. 155 Co. (Sup.)..
381 Supreme Court I. 0. F., McKeever v. Townsend v. Pendleton (Sup.).
1118 Sup.) ..1041 Troy, Cahill v. (Sup.)..
.1119 -supreme Court I. 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.)
1118 fwanson, Dolphin v. (Sup.) .1123 Tuck, Hiscock v. (Sup.).
700 Sweeney'v. O'Dwyer (Sup.). .1146 Tucker v. Tucker (Sup.).
713 weet v. Sweet (Sup.).... .1146 Turner v. Quillin (Sup.).
and 140 New York State Reporter
Page Tyler v. Standard Wine Co. (Sup.). .1148 Walsh, Markham v. (Sup.)...
..1136 0 F. Tyson v. Board of Education of New York Walsh v. New York Cent, & H. R. R. Co.
a. Per (Sup.) .1148 (Sup.)
. 1149.40 1. U Walter, Neale v. (Sup.).
1138 207 1. Ulmann, Boskowitz v. (Sup.). 870 Walworth, Russell v. (Sup.)
.1143. (Sup Ulmann, Boskowitz v. (Sup.). 871 | Ward v. Kennedy (Sup.).
...1149 strad Ulster & D. R. Co., Ash v. (Sup.) . 1115 Ward v. New York & E. R. Ferry Co. terut Ungrich, In re (Sup.).
..1149:-, 1 Ungrich v. Ungrich (Sup.).
.1051 Warden of City Prison of City of New Union R. Co., Glabman v. (Sup.). . 1089 York, People v. (Sup.).
1391. Voi Union R. Co., Robinson v. (Sup.).
203 Warrick v. Lyons Nat. Bank (Sup.). .....1149 F.! Union Surety & Guaranty Co. v. Greater Warth v. Greif (Sup.)...
163 d. Hai New York Amusement Co. (Sup.). . 1148 Waterford Electric Light, Heat & Power Union Trust Co. Hayden v. (Sup.).. .1129 Co. v. Reed (Sup.).
..1149 T. Unique Const. Co., Norton & Gorman Con Water Front of City of New York, In re tracting Co. v. (Sup.). 372 (Sup.)
503. United Electric Light Co., Floyd-Jones v. Waterman, Silver & Co. v. (Sup.). 899 Co. Su (Sup.) 648 Waters, Morgan v. (Sup.).
882 bar United States Health & Accident Ins. Co., Watson, Dexter V. (Sup.).
80wder Goodfellow v. (Sup.). .1127 Way, People v. (Sup.).
52 web 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.). sen v. (Sup.).
.1134 | Weidenmann v. Bissell (Sup.). Utica Gas & Electric Co., Wilson V. 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.)......1149 por Valois v. Gardner (Sup.). 808 Wells, Bassett v. (Sup.).
. 1068 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 (Sup.).
. 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.).
.1137 Van Norden Trust Co. v. O'Donohue (Sup.) 948 Wende! 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.). . 831 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.).
511 Village of Phenix v. Gannon (Sup.). 927 Whitaker y. Kilby (Sup.).
.1149 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 (Sun.).
630 Vines, Coward v. (Sup.).
1121 Whitehall, McLachlin v. (Sup.). Vio Chemical Co. v. Studholme (Sup.). .1148 | Whitten, In re (Sup.). Virgilio, Saggese y. (Sup.).... 1100 Whrard, In re (Sup.);
410 Von Pustau, Gerard v. (Sup.).
.1126 Wilber v. Scatcherd (Sup.). Voorhees, Knickerbocker Inv. Co. v. (Sup.) 4.55 Wilcox's Estate, In re (Sur.).
468 Vredenburg, Barr v. (Sup.). 1116 Wild v. Vredenburg & Co. (Sup.).
.11.30 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.)....
New York Evening Journal Pub. Co. v. Waldick v. Prudential Life Ins. Co. (Sup.)..1149 (City Ct. V. Y.)....
852 Walker, Jones v. (Sup.).... ..1133 William P. Rae Co. v. Kane (Sup.).
4 Walker & Williams Mfg. Co., Martin v. William P. Rae Co. v. Kane (Sup.).. .11.50 (Sup.)
708 Williams v. Citizens' Steamboat Co. (Sup.) 975 Walls, Kelsey V. (Sup.). 575 Williams v. First Nat. Bank (Sup.).
11:50 Walsh v. Bergen Realty Co. (Sup.). 570 Williams v. Riccadonna Hotel Co. (Sup.)..11:30 Walsh v. Lispenard Realty Co. (Šup.)..... 570 / Williamson, McKane v. (Sup.).....
Page Vilson v. Electro Dynamic Co. (Sup.)....1150 Woodhull V. Syracuse, L. S. & N. R. Co. De Vilson, People v. (Sup.)... 1 (Sup.)
1150 Vilson v. Utica Gas & Electric Co. (Sup.). .1150 Woods, In re (Sur.).
471 Winant 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 Wintermute, People v. (Sup.). .1076 | Wright, In re (Sup.)..
369 Wintjen, McLaughlin v. (Sup.). ...1136 Wright v. Knights of Maccabees of the Wixted v. Nassau Electric R. Co. (Sup.). . 1150 World (Sup.)..
..1150 W. J. Morgan & Co. v. Heitmann (Sup.).. 253 Wrigley v. New York (Sup.)..
812 Wood v. Flagg (Sup.)....
308 Wood, Harbor & Suburban Bldg. & Savings Yost, Bauer v. (Sup.).
.1116 Ass'n v. (Sup.)... 173 Youker v. Youker (Sup.).
810 Alood v. Hoffman (Sup.). 910 | Yudin, Wexler v. (Sup.).
.1149 Wood v. Luke A. Burke & Sons (Sup.). .. 204 Yuengling v. Betz (Sup..
1151 Wood v. Scottish Union & National Ins. Yvelin, Schultz v. (Sup.).
.1144 Co. (Sup.). AVoodbury, Andrew Jurgens Co. v. (Sup.). . 571 Zampino v. Bruckner (Sup.).....
.1151 Woodbury Inst., Hyland v. (Sup.). . . 1137 Zimmerman, Duryea v. (Sup.).
237 Woodenbury v. Spier (Sup.).. 817 'Zolotorofe v. Sacoder (Sup.)...
See End of Index for Tables of New York Supplement Cases in Other Reports.
New York Supplement
New York State Reporter,
(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.) 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.