People ex rel. Lehigh Valley Railway Co. v. State Tax Commission

H. T. Kellogg, J.:

This is a certiorari proceeding to review the action of the State Tax Commission in making a special franchise tax assessment against the relator on account of crossings made by it of certain public streets in the city of Buffalo known as Michigan street, Chicago street and Louisiana street. The relator in this proceeding is the Lehigh Valley Railway Company. The Lehigh-Buff alo Terminal Railway Corporation, relator in four other proceedings before us, involving special franchise tax assessments. made subsequently to this assessment, is a successor in interest of the Lehigh…