Legal Opinion
People ex rel. New York, Ontario & Western Railway Co. v. State Tax Commission
New York Supreme Court
Decided July 15, 1921PublishedCited by 4 opinions
Certiorari proceedings to review assessment.
1Opinion of the Court
Lyon, Official Referee.
In the year 1919 the state tax commission assessed for special franchise the *775bridge owned and used by the New York, Ontario and Western Railway Company, crossing the Susquehanna river between the towns of Sidney, Delaware county, N. Y., and Unadilla, Otsego county, N. Y. The railway company claiming such assessment to be void, instituted these proceedings by certiorari to review the same.
By section 34 of chapter 186 of the Laws of 1801, the legislature of the state declared the outlet of Otsego lake, and all such parts of the Susquehanna river as are contained within…
2Cases cited13 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- United States v. CressSupreme Court of the United States · 1917
- Chicago & Grand Trunk Railway Co. v. WellmanSupreme Court of the United States · 1892
- Smith v. . City of RochesterNew York Court of Appeals · 1883
- St. Anthony Falls Water Power Company v. St. Paul Water Commissioners; Minneapolis Mill Company v. SameSupreme Court of the United States · 1897
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- James Frazee Milling Co. v. StateNew York Court of Claims · 1924
- People ex rel. New York Central Railroad v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1940
- Mix v. TiceNew York Supreme Court · 1937
- Van Cortlandt v. New York Central RailroadNew York Supreme Court · 1931