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  5. 25 N.Y.2d 857 (1969)
 

MATTER OF P. J. GARVEY CARTING & STORAGE, INC. v. STATE TAX COMM'N

25 N.Y.2d 857 (1969)

In the Matter of P. J. Garvey Carting & Storage, Inc., Appellant, v. State Tax Commission, Respondent. In the Matter of Boss-Linco Lines, Inc., Appellant, v. State Tax Commission, Respondent. In the Matter of Rochester Gas & Electric Corporation, Appellant, v. State Tax Commission, Respondent. In the Matter of the Brooklyn Union Gas Company, Appellant, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided July 1, 1969.

Attorney(s) appearing for the Case

Ralph J. Gregg for P. J. Garvey Carting & Storage, Inc. and Boss-Linco Lines, Inc., appellants.

Jerome R. Hellerstein and Jerome J. Cohen for Rochester Gas & Electric Corporation, appellant.

Robert B. Lisle and Barbara M. Suchow for Brooklyn Union Gas Company, appellant.

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for respondent.

Concur: Chief Judge FULD and Judges BURKE, BERGAN and BREITEL. Judges SCILEPPI dissents and votes to reverse in an opinion in which Judge JASEN concur.

In each case: Order affirmed, with costs, on the opinion at the Appellate Division.

SCILEPPI, J. (dissenting).

Section 183 of the Tax Law (applicable to appellants P. J. Garvey and Boss-Linco) imposed upon each transportation and transmission corporation an annual franchise tax upon the net value of the corporation's issued capital stock. It provides further, however, that "if the dividends paid on the par value of any kind of capital stock...

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