98 A.D. 584 | N.Y. App. Div. | 1904
As to the amount of tax assessed, if the relator be taxable, one question only is raised. The tax was assessed for a full year prior to October 31, 1900, whereas the corporation commenced doing business only upon July 30, 1900. The correction of the assessment to provide for the payment of only one-fourth of that year’s tax is consented to by the Attorney-General.
The Court of Appeals has held no other rule of law. The case cited as controlling this case is People ex rel. Fort George Realty Company v. Miller (179 N. Y. 49). That was, however, a case of unimproved real estate which was purchased and owned by the corporation. The object of that incorporation is stated by the chief
All concurred.
Determination of the Comptroller modified as stated in the opinion, and as modified confirmed, without costs to either party.