Citation Numbers: 31 N.Y.S. 243, 82 Hun 352, 89 N.Y. Sup. Ct. 352, 63 N.Y. St. Rep. 573
Filed Date: 12/4/1894
Status: Precedential
Modified Date: 1/13/2023
We think that relator cannot be deemed either a manufacturing corporation or one wholly engaged in carrying on manufacture within this state, and hence that it was liable to taxation under the provisions of chapter 5-42 of the Laws of 1880 and acts amendatory thereof. The determination of the comptroller as to the amount of capital stock employed by relator in this state should not be overruled, unless on ,the motion for revision it was clearly shown to be wrong. People v. Wemple, 129 N. Y. 558-566,