90 N.Y.S. 313 | N.Y. App. Div. | 1904
The relator is a foreign corporation, organized under the laws of the State of Maine, and in which State it has its principal place of
The question presented by this appeal is not new. What constitutes capital invested in business within the meaning of this provision of the Tax Law has been the subject of repeated adjudication. No hard and fast rule can be laid down in the determination of such question. The fundamental element in its solution rests largely in the intent of the party as gathered from the nature and character of the business carried on, the method of its conduct, and to some extent the declarations of the parties in connection therewith. It is evident, therefore, that the circumstances of each case are to be considered in arriving at a conclusion, and the necessary answer returned in one case may not apply to another. In People
Numerous cases exist where a different conclusion has been reached, but an examination of each one will show an essential difference between the cases. (See People ex rel. Crane Co. v. Feitner, 49 App. Div. 108; People ex rel. Durand-Ruel v. Wells, 41 Misc. Rep. 144; affd. on appeal, 92 App. Div. 622; People ex rel. Goetz Silk Mfg. Co. v. Wells, 42 Misc. Rep. 86 ; affd. on appeal, 93 App. Div. 613. See, also, Vaughn Machine Co. v. Lighthouse, 64 id. 138.) These authorities discuss the rule announced in the case first above cited and point out the distinction. It is, therefore, unnecessary that we reiterate here the facts and arguments which differentiate them. The rule of the first case being applicable, it follows that the order should be reversed and the assessment canceled, with costs to the relator.
Van Brunt, P. J., Patterson and Laughlin, JJ., concurred; O’Brien, J., dissented.
Order reversed and assessment canceled, with costs to the relator.