Case Name: The People, Pl'ffs, v. The Fitchburg R. R. Co., Def't
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1891-07-11
Citations: 39 N.Y. St. Rep. 737
Docket Number: 
Parties: The People, Pl’ffs, v. The Fitchburg R. R. Co., Def’t.
Judges: 
Reporter: New York State Reporter
Volume: 39
Pages: 737–738

Head Matter:
The People, Pl’ffs, v. The Fitchburg R. R. Co., Def’t.
(Supreme Court, General Term, Third Department,
Filed July 11, 1891.)
Sub Mission of controversy without action under § 1279, Code Civ. Pro.
The question involved is the same as in the case of People v. N. Y., Chicago & St. Louis R. R. Co., ante. On March 27, 1887, the defendant corporation was formed by the consolidation of the Troy & Boston R R Co and The Fitchburg R R Co., the latter a foreign corporation organized under the laws of the state of Massachusetts. The articles of agreement were duly filed in the office of the secretary of state, but no tax was paid.
Judgment ordered for plaintiffs as prayed for in the submission.
Chas. F. Tabor (I. H. Maynard, of counsel), for pl’ffs; T. F. Hamilton ( G. A. Torrey, of counsel), for def’t.

Opinion:
Landon, J. (dissenting).
—This is also a submission under | 1279, Code of Civil Procedure, in order to determine the liability of the defendant to pay the organization tax under chap. 143, Laws 1886, upon the consolidation under chap. 917, Laws 1869, in J une, 1887, of the Troy & Boston Railroad Company, a corporation organized under the laws of this state, with the Fitchburg Railroad Company, a corporation organized under the laws of the state of Massachusetts.
For the reasons stated in the case of the People v. The New York, Chicago & St. Louis R. R. Co., judgment upon the submission is directed for the defendant, with costs.