WOODWARD, J.:
This action was brought to recover for goods sold and delivered. The pleadings were oral, and the defense urged was that the goods did not comply with the specifications contemplated by the parties. Upon this point the court has found against the defendant, and upon this appeal there is no contention that the judgment is not supported by the evidence. It is urged, however, by the defendant that the plaintiff is a foreign corporation doing business within this State within the contemplation of the statute, and without complying with the conditions of sections 15 and 16 of the General Corporation Law.
Under the facts as testified to by the plaintiff's witnesses the contract was not made in this State; the order was made here, addressed to the plaintiff at its home office in Maine, and the order was accepted there and the goods were shipped from the home office directly to the defendant. But beyond this, in maintaining a salesroom in the city of New York where no goods, except samples, are kept, and where there are no books of account kept, and where all of the employees are paid directly from the home office, and there is no bank account in this State, there is an absence of the facts necessary to constitute doing business in this State as contemplated by the statute. The authorities are so numerous upon this question, and the case is so far from presenting a close question that it seems useless to encumber the record by a citation of the authorities or further discussion. The case of Cummer Lumber Co. v. Associated Mfrs. Ins. Co. ( 67 App. Div. 151) is sufficient authority for affirming this judgment.
The judgment appealed from should be affirmed, with costs.
JENKS, HOOKER, GAYNOR and RICH, JJ., concurred.
Judgment of the Municipal Court affirmed, with costs.