New York Court of Appeals October 6, 1896 (People Ex Rel. Singer Manufacturing Co. v. Wemple)

Bartlett, J.

The relator is a foreign corporation carrying on a portion oflts business in this state. The comptroller of the state of Hew York imposed a tax on the corporation for the year ending Hovember 1st, 1890, of $2,569.99, under chapter 542, Laws of 1880, and the acts amendatory thereof. The General Term of the third department ordered a reduction of the tax to $1,163.