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People ex Rel. N.E. Meat Co. v. Roberts

Appellate Division of the Supreme Court of New York, Third Department
Sep 1, 1897
20 A.D. 521 (N.Y. App. Div. 1897)

Opinion

September Term, 1897.

James W. Eaton, for the relator.

T.E. Hancock, Attorney-General, and G.D.B. Hasbrouck, Deputy Attorney-General, for the respondent.


We think the return of the Comptroller and the evidence accompanying it show that the relator was exempt from the tax imposed, for the reason that all of its capital actually employed in this State during the period for which the tax was imposed, namely, for the three years ending October 31, 1896, was employed in manufacturing within this State, and in the sale therein, of the product of such manufacturing.

The business of the relator in this State consisted of buying within the State sheep and lambs, slaughtering them and converting the carcasses into mutton, and refrigerating the same by such processes as improve the quality thereof and preserve the same for a considerable length of time from natural decay, employing for the purpose a carefully devised refrigerating plant and such appliances as insured with great certainty the results desired, and then the transportation of such mutton in refrigerator cars, and its sale; also, the converting the other parts of the sheep into tallow, ammonia, fertilizer and other marketable products.

The Comptroller, as we understand the return, held that the production of the mutton, as above stated, was not a manufacture, and hence he imposed the tax. Within the principle of The People ex rel. Standard Wood Co. v. Roberts ( ante, p. 514), herewith decided, we reverse, with fifty dollars costs and disbursements, the determination of the Comptroller imposing the tax.

All concurred.

Determination of the Comptroller reversed, with fifty dollars costs and disbursements.


Summaries of

People ex Rel. N.E. Meat Co. v. Roberts

Appellate Division of the Supreme Court of New York, Third Department
Sep 1, 1897
20 A.D. 521 (N.Y. App. Div. 1897)
Case details for

People ex Rel. N.E. Meat Co. v. Roberts

Case Details

Full title:THE PEOPLE OF THE STATE OF NEW YORK ex rel. NEW ENGLAND DRESSED MEAT AND…

Court:Appellate Division of the Supreme Court of New York, Third Department

Date published: Sep 1, 1897

Citations

20 A.D. 521 (N.Y. App. Div. 1897)
47 N.Y.S. 123