People ex rel. Metropolitan Street Railway Co. v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, the Metropolitan Street Eailway Company, from a final order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 15th day of July, 1902. The relator herein seeks to review and vacate the assessment made against it by the State Board of Tax Commissioners under the provisions of the so-called Special Franchise Tax Act, and the proceedings are taken under the provisions of article 2 of…
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Appeal by the relator, the Metropolitan Street Eailway Company, from a final order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 15th day of July, 1902. The relator herein seeks to review and vacate the assessment made against it by the State Board of Tax Commissioners under the provisions of the so-called Special Franchise Tax Act, and the proceedings are taken under the provisions of article 2 of the Tax Law (Laws of 1896, chap. 908) as amended by chapter 712 of the Laws of 1899 and chapter 251 of the Laws of…
1Opinion of the Court
Parker, P. J.:
The first question presented by this appeal is whether the provisions of the law which authorize the assessment and tax complained of are violative of section 2 of article 10 of our State Constitution. Such act, being chapter 712 of the Laws of 1899, first amends subdivision 3 of section 2 of the Tax Law (Laws of 1896, chap. 908) by adding to the subjects of taxation therein specified the right or franchise to construct, maintain or operate upon, over or under the streets, highways or public places of any town or municipality in the State the tangible property thereon which was.…
2Cases cited11 opinions
- The People v. . Simeon DraperNew York Court of Appeals · 1857
- Metropolitan Board of Excise v. . BarrieNew York Court of Appeals · 1866
- People Ex Rel. Bolton v. . AlbertsonNew York Court of Appeals · 1873
- Rathbone v. . WirthNew York Court of Appeals · 1896
- The People v. . RaymondNew York Court of Appeals · 1868
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- People ex rel. Broderick v. GoldfogleAppellate Division of the Supreme Court of the State of New York · 1925
- People ex rel. New Amsterdam Gas Co. v. PriestAppellate Division of the Supreme Court of the State of New York · 1903