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MATTER OF COLGATE-PALMOLIVE-PEET CO. v. JOSEPH

308 N.Y. 333 (1955)

In the Matter of Colgate-Palmolive-Peet Company, Respondent, v. Lazarus Joseph, as Comptroller of The City of New York, Appellant.

Court of Appeals of the State of New York.

Decided March 11, 1955

Attorney(s) appearing for the Case

Leo A. Larkin, Acting Corporation Counsel (Stanley Buchsbaum, Seymour B. Quel and Leroy Mandle of counsel), for appellant.

Sol Charles Levine, S. H. Levine and Joseph M. Godman for respondent.

DESMOND, DYE, FULD, FROESSEL and VAN VOORHIS, JJ., concur; BURKE, J., taking no part.

CONWAY, Ch. J.

Petitioner, the Colgate-Palmolive-Peet Company, is a corporation organized under the laws of the State of Delaware, and has its principal place of business in Jersey City, New Jersey. Its business consists of the manufacture, packing and sale of soaps and toilet articles such as toothpaste, shaving cream and the like. These articles are sold in bulk principally to wholesalers, jobbers, retail grocers...

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