People of the State of New York On the Relation of Cornell Steamboat Company v. William Sohmer
Citation | 35 S.Ct. 162,59 L.Ed. 355,235 U.S. 549 |
Decision Date | 05 January 1915 |
Docket Number | No. 62,62 |
Parties | PEOPLE OF THE STATE OF NEW YORK ON THE RELATION OF CORNELL STEAMBOAT COMPANY, Plff. in Err., v. WILLIAM H. SOHMER, as Comptroller of the State of New York |
Court | United States Supreme Court |
Messrs. H. T. Newcomb, Amos Van Etten, and Lewis E. Carr for plaintiff in error.
[Argument of Counsel from pages 550-552 intentionally omitted] Mr. Franklin Kennedy and Mr. Thomas Carmody, Attorney General of New York, for defendant in error.
[Argument of Counsel from pages 552-555 intentionally omitted] Mr. Justic Day delivered the opinion of the court:
The proceeding which resulted in the judgment here complained of originated in an application by the Cornell Steamboat Company to review by certiorari a decision of the comptroller of New York, denying a petition for revision and readjustment of taxes imposed by the comptroller on the steamboat company for the years 1902 and 1903. These taxes were imposed under § 184 of the Tax Laws of New York, which, so far as it is pertinent here, reads:
In the years 1902 and 1903, the comptroller of the state imposed upon the steamboat company taxes on its earnings for those years, and denied the application for a revision and readjustment. The writ of certiorari was afterwards issued from the supreme court of New York upon petition to review and correct the determination of the comptroller. The matter was heard in the appellate division of the supreme court of New York, and that court affirmed the determination of the comptroller. Appeal was taken to the court of appeals of New York, and that court affirmed the order appealed from, and remitted the case to the supreme court of the state. 206 N. Y. 651, 99 N. E. 1115. This writ of error is sued out to reverse the judgment.
Taxes were assessed upon the return of the steamboat company for the year 1902: 'Gross earnings, not interstate business, derived from all sources during the above period, $377,146.33;' also on the return for the year 1903: 'Gross earnings on business commenced and terminated in the territorial limits of New York, derived from towing charges upon the Hudson river (navigable waters of the United States), earned with vessels enrolled and licensed by the U. S. government, i. e., business which is regulated by the U. S. government, and which it is claimed is not taxable by the state of New York, $394,505.59;' which return was followed by a supplemental return: ...
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