Legal Opinion
People ex rel. New York Central & Hudson River Railroad v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided May 16, 1923PublishedCited by 3 opinions
1Opinion of the Court
Van Kirk, J.:
The taxes in question here are special franchise taxes. By stipulation and consent of the parties but two questions are presented upon this appeal:
1. Whether the value of the retaining wall and fill constructed by the relator across canal lands, at Little Falls, should be included in calculating the tax;
2. Whether the value of the relator’s bridge over Eastern avenue in Little Falls should be included in calculating the tax. (This street is also called East Main street. We shall call it Eastern avenue.)
As to the first question: In 1881 permission was granted to the New York, West…
2Cases cited11 opinions
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
- People Ex Rel. N.Y.C., Etc., Co. v. . GourleyNew York Court of Appeals · 1910
- People Ex. Rel. Buffalo & Lake Erie Traction Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1913
- Fox v. Union Turnpike Co.Appellate Division of the Supreme Court of the State of New York · 1901
- New York, Lackawanna & Western Railway Co. v. RollNew York Supreme Court · 1900
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- People ex rel. New York Central Railroad v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1923
- Town of Oyster Bay v. MosesAppellate Division of the Supreme Court of the State of New York · 1936
- Town of Oyster Bay v. MosesAppellate Division of the Supreme Court of the State of New York · 1936