Opinion
Submitted October 4, 1928
Decided October 26, 1928
Appeal from the Supreme Court, Appellate Division, Third Department.
George F. Lewis and Murray D. Welch for appellant.
Albert Ottinger, Attorney-General ( Claude T. Dawes and John T. Smith of counsel), for respondent.
The relator having no real or tangible property within the State is subject to the minimum tax of ten dollars. (Tax Law, § 214.)
The order appealed from should be reversed, with costs in this court and in the Appellate Division, and the determination of the State Tax Commission modified by reducing the tax to ten dollars.
Concur: CARDOZO, Ch. J., POUND, CRANE, ANDREWS, LEHMAN and O'BRIEN, JJ. Not sitting: KELLOGG, J.
Ordered accordingly.