New York Court of Appeals May 17, 1904 (Peo. Ex Rel. Commercial Cable Co. v. . Morgan)

Werner, J.

If we had the right to review the facts in proceedings to revise and readjust franchise taxes, the case at bar would present some embarrassing questions that evidently perplexed the comptroller and the Appellate Division. As our jurisdiction is limited, however, to the review of questions of law, we must take the facts as established by the record.