People Ex Rel. Buffalo Gas Co. v. State Board of Tax Commissioners
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered IVIarch 8, 1910, which reversed an order of Special Term denying a motion for a further return to a writ of certiorari and granted said motion.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered IVIarch 8, 1910, which reversed an order of Special Term denying a motion for a further return to a writ of certiorari and granted said motion. The following question was certified: “Was the further return filed by the defendants to the writ of certiorari granted in this proceeding sufficient in law ? ” The facts, so far as material, are stated in the opinion. The amended return made by tbe defendants herein is sufficient in law. (People ex rel. M. R. R. Co. v.…
1Opinion of the CourtWillard Bartlett, J.
This is a certiorari proceeding under the Tax Law to review the special franchise assessment against the relator in the city of Buffalo for the year 1909. The state board of tax commissioners fixed the valuation of the special franchise at two millions of dollars. It is not necessary to consider the original return to the writ, for the state board substituted therefor an amended return, the sufficiency of which is here in question.
Among the grounds for the valuation of the special franchise, set out in subdivision II of the amended return, the state board specifies the examination,…
2Cases cited2 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- People ex rel. Trowbridge v. McNamaraAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by4 opinions
- Staten Island Edison Corp. v. MooreNew York Supreme Court · 1955
- People ex rel. Hudson & Manhattan Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1911
- People ex rel. New York, Ontario & Western Railroad v. WoodburyNew York Supreme Court · 1911
- People of New York ex rel. Hudson & Manhattan Railroad v. State Board of Tax CommissionersNew York Supreme Court · 1910