Tax
The People of the State of New York ex rel. Consolidated Ginseng Company of America, Respondent, v. Otto Kelsey, as Comptroller of the State of New York, Appellant
182 N.Y. 526·New York Court of Appeals·1905·NY
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
The People of the State of New York ex rel. Consolidated Ginseng Company of America, Respondent, v. Otto Kelsey, as Comptroller of the State of New York, Appellant.
(Argued June 2, 1905;
decided June 16, 1905.)
People ex rel. Consolidated Ginseng Co. v. Kelsey,105 App. Div. 175, affirmed.
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 11,1905, which modified and affirmed as modified a determination of the defendant assessing a license tax upon the relator.
Julius M. Mayer, Attorney-General, for apjiellant.
Charles W. Tooke for respondent.
[MAJORITY]
Order affirmed, with costs; no opinion.
Concur: Gray, O’Brien, Bartlett and Werner, JJ. Dissenting: Cullen, Ch. J., Haight and Yann, JJ.