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IN RE ALGONQUIN ELECTRIC CO.

No. 43.

61 F.2d 779 (1932)

In re ALGONQUIN ELECTRIC CO., Inc. BOYNTON et al. v. STATE OF NEW YORK.

Circuit Court of Appeals, Second Circuit.

November 7, 1932.

Attorney(s) appearing for the Case

Tolbert Ewen & Patterson, of New York City (Ward V. Tolbert and John Ewen, both of New York City, of counsel), for appellants.

John J. Bennett, Jr., Atty. Gen. (Robert P. Beyer, Dep. Asst. Atty. Gen., of counsel), for the State of New York.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The bankrupt, Algonquin Electric Company, was a Delaware corporation. On January 7, 1927, it obtained a license to do business in the state of New York. On January 28, 1928, a petition in bankruptcy was filed against it and on March 28, 1928, an adjudication in bankruptcy followed. The question before us is whether the District Court properly determined the amount of franchises taxes and license fees claimed by the state of New York...

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