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CORNELL STEAMBOAT CO. v. SOHMER

No. 62.

235 U.S. 549 (1915)

35 S.Ct. 162

59 L.Ed. 355

PEOPLE OF THE STATE OF NEW YORK ON THE RELATION OF CORNELL STEAMBOAT COMPANY v. SOHMER, AS COMPTROLLER OF THE STATE OF NEW YORK.

Supreme Court of United States.

Decided January 5, 1915.

Attorney(s) appearing for the Case

Mr. H.T. Newcomb, Mr. Amos Van Etten and Mr. Lewis E. Carr for plaintiff in error, submitted.

Mr. Franklin Kennedy, with whom Mr. Thomas Carmody, Attorney General of the State of New York, was on the brief, for defendant in error.

MR. JUSTICE DAY delivered the opinion of the court.

The proceeding which resulted in the judgment here complained of originated in an application by the Cornell Steamboat Company to review by certiorari a decision of the Comptroller of New York, denying a petition for revision and readjustment of taxes imposed by the Comptroller on the Steamboat Company for the years 1902 and 1903. These taxes were imposed under § 184...

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