People ex rel. Delaware & Hudson Co v. Feitner
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Thomas L. Feitner and others, commissioners of taxes and assessments of the city of New York, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 1st day of October, 1900, vacating an assessment on the property of the relator.
1Opinion of the Court
Ingraham, J.:
There is presented upon this appeal another phase of the vexed question as to the proper basis of an assessment for the taxation of the capital stock and surplus profits of a domestic corporation. The relator, the Delaware and Hudson Canal Company, a corporation owning and operating a railroad in this State, leased from other corporations also owning and operating railroads in this State their property and franchise for and during the full term of the respective charters of the lessors, the lessee paying thé taxes and charges, upon the property, interest upon the bonded debt, and…
2Cases cited1 opinion
- People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1900
3Cited by13 opinions
- Palmer v. Connecticut Railway & Lighting Co.Supreme Court of the United States · 1941
- Hammond Lumber Co. v. County of Los AngelesCalifornia Court of Appeal · 1930
- In re Delancey StreetAppellate Division of the Supreme Court of the State of New York · 1907
- Metropolitan Building Co. v. King CountyWashington Supreme Court · 1911
- Brown v. HayesWashington Supreme Court · 1916
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