The sun. [volume] (New York [N.Y.]) 1833-1916, 1894-03-27
CORPORA TIoN TAX RKBzzzs.
a. Omei-i Statement by state Ce-ptren
Roberts-No Irregpisritis..

Roberts-No Irregularities.
ALBANY. March 2d.-ststs Comptrolisr~Bohs
erts to-day gave out the following:
AT various times since my election state5
ments have been made to me rejecting on the
honesty Of the m an gemen OF the oorporatiou
tax bureau in the Comptroller's ONCE. These
statements came from so many and such rsJ
liable sources that felt / could do no less
than cause nm investig alton to be made Of the
affairs OF that bureau.
AT this juncture Mr.. Dswan Of Troy a former
clerk in the Office under Com ptroller wempleI
was recommended to me from an influential
quarter and no made the claim that II given;
an opportunity he could show undoubtsd irS
Irregularities in the corporation tax accounts
1 therefore placed him and ono Of my clerks
at work. lie completed his investigation in
my office three weeks ago to-day. and returned
to his home at Troy to write up his report 40
he stated Since then l have seen nothing %
him or his report In the mean time have in,
my own way made q careful examination. and
as a result nnd that there have been rsbated
on various grounds alleged to transportation,
companies OF taxes actually paid by them int
the State Treasury 81. 640. 900. or this amounts
$39S. S2L45 was related By Mr.. Chaplin.
81. 1os 255.42 By Mr.. Wemple and $132. 4S5.22
by Mr.. Campbell
1t is probably fair to say that seven siehtha
OF these rebates or refunds were made on the
Rrouuu tHht inc INTERSTATE commerce buet-
ness. !. e. business beginning In this State
and ending In another. or beginning In ans
other State and ending in this State. or begins
ming and ending In other States but passing
through this State. was not taxable. The Law.
in terms levies q tax on this business. but the
case OF the Philadelphia and Southern Steam-
ship Company agt Pennsylvania. 1872 Unitsdq
States. 32u. and others somewhat smiS
lar to this, decided by the United States
Ettpr "a C1x 4Il.S
Chaplin. and later by Comptroers wempls
and Campbell, to decide that our statute. so
far as II levied tax on inter State commerce.
business, was contrary to the provisions Of the
gress the sole power to regulate commerce be-.
| tween the States After 1887 no tax on inter-
over 81 900 900 OF taxes levied and paid ON
| that business prior to that year were related
or refunded to the corporations paying the
But since the decision OF the United States
Maine sst tho Gran n Trunk RAILWAY te GoS
| pany. reported l42 United states. 2l7. and In
there can be no doubt that our law as to inter-
| state commerce Is constitutional. legal. and
Interstate commerce. but is on the privilege
| OF exercising corporate powers in the State,
m.thsd tho amour. ..H s
be paid could be devised than by proportions
Attorney General Kosendale holds this view.
and has written an extensive opinion on thS
| L
| by Attorney General Hancock.
IL, ~ had not Intended 70 make public III. re-
State commerce ia concerned. believing that
no public interest would be subserved thereby
70 rsSeds R Ii. ns.Gs has pas. San Su. %I
ps Wan; without my knowledgs; contrary q
as naS Ind !. ysstoe 81 Of . tn: sa:,S% q
through the sfficer or body causing such
1 tn paSiisn RirSi, @sa asaoas sec: :oun
| OF the result l think. therefore. IL
made ear BY me- Thsss are easss 81 esssts rest
lug upon other aud much more slender the
~ ssw
the 1ast that my examination Of the books IN
fothsss. --,.o
rsr GnS to to s. MY h sss IL:
states supreme Court had decided the case q
ss i ns s Witch shf e
held that the tax upon the inter state cons
meTcs business was legal and DC eonsfsuton,
the tax upon that business. and by stipulation
with the for the leading r.iiS.y cor
and pittsburgh Railroad Company: The Ease
| by that court that the law was consutu-
and ne sf .s Am sSs has
now before the Court OF Appeals for rnai adj
Tx,Comptroler Campbell and his deputy.
| Calvin j. Huson, were in the Comptrollsrs
| oi1ice To-day They said thors was nothing In
| the various rumors which have bsen DrevA-
lent for some days.
WATKINS. y. J.. March "a Attorney oen-
eral Hancock. who is in Watkins to-day att
tending supreme Court. in an interview made
| the following statement:
The statute OF 1855 provides that any oor-,
poration may apply to the Comptroller fol. .
| TeadIustment OF any tax that has been IL
| legally paid by a corporation or unlAwfully
| collected from such corporation The Comp
! troller is authorized. upon such rehearing. on
| sufficient evidence to credit the corporation
| for amounts unlawtully collected. Upon such
an app catiOn the state Is entitled to be heard
| II Is claimed that the late Comptrolsr, In No-
| VembeT last without any notice to the state on
| the Attorney General. Iemitted taxes amounts
ing TO : $50. 900. A writ Of certiOrAri has been
| trOler,"