New York Court of Appeals

The People Ex Rel. the Brush Electric Manufacturing Company, Appellant v. Edward Wemple

January 20, 1892129 N.Y. 543

Summary

The Court of Appeals held that the Brush Electric Manufacturing Company was a manufacturing corporation exempt from the 1880 tax until the 1889 amendment and was therefore entitled to a writ of certiorari to review the comptroller's tax assessment, reversing the lower court and remanding for resettlement of the account.