People ex rel. Victor Koechl & Co. v. Kelsey 200 N.Y. 522

The People of the State of New York ex rel. Victor Koechl & Company, Appellant, v. Otto Kelsey, as Comptroller of the State of New York, Respondent.

People ex rel. Koechl & Co. v. Kelsey, 138 App. Div. 932, affirmed.

(Argued November 17, 1910;

decided December 6, 1910.)

Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 21, 1910, which dismissed a writ of certiorari and confirmed a determination of the defendant in assessing a tax upon the relator, a foreign corporation, under section 182 of the Tax Law.

George H. Mallory and Henry G. Fritsche for appellant.

Edward R. O'Malley, Attorney-General (Everett E. Risley of counsel), for respondent.