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.