People ex rel. Glen Telephone Co. v. Hall
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Robert G. Hall and others, as assessors, etc., from an order of the Supreme Court, made at the Fulton Special Term and entered in the office of the clerk of the county of Fulton on the 29th day of January, 1908, striking from the assessment roll of the town of Canajoliarie an assessment of $500 as the value of real estate of the relator and awarding costs to the said relator against the town.
1Opinion of the Court
Sewell, J.:
It appeared by the statement, verified by the president of the relator and submitted to the assessors upon the review of their assessments, that all the property of the relator, either real or personal, situated in the town of Canajoliarie, consisted of its poles, wires and equipments ; that all of these, except the switchboard and, telephone instruments, are located in, upon and above the public highway in said town ; that these have been assessed by the State Board of Tax Commissioners as real estate and included in its valuation of the spe. cial franchise enjoyed by the company,…
2Cases cited4 opinions
- Oswego Starch Factory v. . DollowayNew York Court of Appeals · 1860
- People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1895
- People ex rel. American Linen Thread Co. v. HowlandNew York Supreme Court · 1872
- People ex rel. F. P. Bhumgara Co. v. WellsAppellate Division of the Supreme Court of the State of New York · 1904
3Cited by5 opinions
- Wells Independent School District v. St. Louis Southwestern Railway Co.Court of Appeals of Texas · 1959
- Earnest v. StandeferCourt of Appeals of Texas · 1932
- Protest of Plaza del Sol Ltd. Partnership v. Assessor for the County of BernalilloNew Mexico Court of Appeals · 1986
- In re CohenAppellate Division of the Supreme Court of the State of New York · 1933
- Plaza Del Sol v. BERNALILLO CTY. ASSESSORNew Mexico Court of Appeals · 1986