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Excerpt from Reports of Cases Decided in the Court of Appeals of the State of New York, Vol. 155: From Decisions of January 11, 1898, to and Including Decisions of May 3, 1898; With Notes, References and Index Haight, J. The appellant is the publisher of a weekly paper known as The Jewelers' Circular and Horological Review, and now seeks to be relieved from the franchise tax assessed by the comptroller, upon the ground that it is a manufacturing corporation within the meaning of the statute, and, therefore, exempt from the payment of the tax assessed. Upon the argument of this appeal it was contended that the publishing of a newspaper by a corporation, or a joint stock company, was manufacturing. An interesting discussion has taken place on this question in the courts of sister states, resulting in a conflict of views. While we have given the question some attention, we have reached the conclusion that we are not called upon to determine it in this case. Upon the assumption that the printing of a newspaper is manufacturing within the meaning of the statute, the relator would still be entitled to no relief. It does not own or Operate any plant for the printing of its paper. The type is set and the paper printed by third persons at a price agreed upon, and no part of the work is done by the relator, farther than to have a foreman who overlooks and watches the work as it progresses in the hands of the contractor. This does not constitute the relator a manufacturer. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

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