PAGE People ex rel. Provident S. L. A. Soc. v. Miller, 179 N. Y. 227... 59 39 .37-43-114 202 People ex rel. Roebling's Sons Co. v. Wemple, 138 N. Y. 582. 179 13 People ex rel. Schurz v. Mertens, 110 N. Y. 443.. 13 People ex rel. Second Ave. R. R. Co. v. Barker, 72 Hun 126... 121 179 40 47 People ex rel. Southern Cotton Oil Co. v. Roberts, 25 A. D. 13.......... 47-92 17 40 178 71 203 161 193 People ex rel. Union Pacific Tea Co. v. Roberts, 145 N. Y. 375.... 178 People ex rel. Union Trust Co. v. Coleman, 126 N. Y. 433........ 121 People ex rel. U. S. Aluminum Plate Co. v. Knight, 174 N. Y. 475... .40-46 42 42 People ex rel. Wall & H. St. Realty Co. v. Miller, 181 N. Y. 328.......... Reading R. R. v. Pennsylvania, 15 Wall 284..... 41 47 54 179 179 179 .37-42 43 203 22 157 95 96 51 51 19-21 17 San Francisco F. L. Co. v. Banbury, 106 Cal. 129.. PAGE 30 92 197 67 State v. Wisconsin Tax Comm., 161 Wisc. 111.. 195 108 191 State ex rel. Daniels v. Hussy, 143 Wisc., 649. 191 9 Sweet v. The All-Package Grocery Stores Co., N. Y. Law Jnl., Apr. 25, 1919 72 Tanza v. Susquehanna Coal Co., 220 N. Y. 259.. 91 233 Underwood Typewriter Co. v. Chamberlain, 102 Atlantic 600..... 98 .94-110 195 Watson v. City of Kingston, 114 id. 94. Welsbach v. Norwich Gas Co., 96 A. D. 52. Western Union Tel. Co. v. Kansas, 216 U. S. 27.. White Co. v. Massachusetts,..... Wise v. Wise Co., 153 N. Y. 507... Wood & Sellick Co. v. Ball, 114 A. D. 744.. 131 18-19 22 93 Wilson, McNeil Co. v. Standard Oil Co., 110 A. D. 888. 19 72 .19-20 INDEX TO CORPORATION TAXES (PARTS I, II, III) Accounting (See "bookkeeping") PAGE Action for recovery of taxes (9-a)... 146, 166 Agricultural and horticultural companies exempt from Section 182... 24 Allocation of stock in report..... 102 Amendments of 1919 to business corporations tax (Art. 9-a). 77 between states, cities, towns and villages under 9-a.. .132, 139 Average capital and price how ascertained (Art. 9) 37 monthly values how ascertained (Art. 9-a).. 114 Bankers (See foreign bankers) Banks, savings banks, etc., exempt from Section 182.. Bells Gap Company case..... 24 108 Bookkeeping methods for arriving at net income. Book value (See value) 112 Burden of proof is on the relator in certiorari..... Business corporations tax (Art. 9-a), amendments to.. are subject to tax under 9-a.. Canal companies taxable under Section 182.... Certiorari, general purpose of law as to writ of.. provisions of tax law as to writ.... Changes in Federal report, corporation to notify commission of. 144 of delinquent corporation forfeited... Coal company, segregation of assets. Charter forfeiture by delinquent corporation (9-a)..... Code of Civil Procedure does not apply to limitation of time (9-a)... 151 146 166 105 117 87 96 141 Computation of tax under Art. 9-a...... Connecticut Act permits deduction of Excess Profits Tax. Consolidated corporations taxed under 9-a.. Constitutionality of tax on gross earnings on transportation com panies business corporations tax (Art. 9-a). Contracting corporation, segregation of assets. Copyrights, valuation of under § 182, Art. 9.. Corporations exempt from taxation under Art. 9-a. Corporation includes a joint stock company or association.. Correspondence School is not "Doing Business"... Costs in certiorari .... ...... Cotton converting corporation, segregation of assets. Debts to be deducted in assessing franchise tax..... Definition of fixtures... of holding corporation. of personal property of entire net income. 51 83 106 40 136 136 92 180 104 62 125 150 160 37 89 .85-86 79 82 .80, 151 136 |