Legal Opinion

People ex rel. National Starch Manufacturing Co. v. Waldron

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1898PublishedCited by 5 opinions

Appeal by the defendants, James I. Waldron and others, assessors of the town of Oyster Bay, from a final order of the Supreme Court, made at the Queens County Special Term and entered in the office of the clerk of the county of Queens on the 5th day of January, 1898, upon a writ of certiorari reducing the assessment of the relator’s real property in the town of Oyster Bay, Queens county, for the year 1897, from $330,000 to $200,000.

1Opinion of the Court

Goodrich, P. J.:

The property in question consists of tliirty-one acres of land, of the value of $200,000, and of eleven steam engines, forty-three pumps and other tools, shafting, pulleys, etc., in the relator’s building upon said land at Oyster Bay, which are assessed at $130,000 'and owned by the relator, a foreign corporation, having its principal place of business in the city of New York. The assessors assessed the entire property as real estate, fixing the value at $330,000. It *528was stipulated between the parties that the machinery, etc., is taxed as part of the relator’s property in the…

2Cases cited5 opinions

  1. McRea v. Central National Bank of TroyNew York Court of Appeals · 1876
  2. Voorhees v. . McGinnisNew York Court of Appeals · 1872
  3. Voorhis v. FreemanSupreme Court of Pennsylvania · 1841
  4. Potter v. . CromwellNew York Court of Appeals · 1869
  5. Murdock v. . GiffordNew York Court of Appeals · 1858

3Cited by5 opinions

  1. Turner v. Spokane CountyWashington Supreme Court · 1929
  2. Incorporated Village of North Hornell v. RauberNew York Supreme Court · 1943
  3. People ex rel. New York Edison Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1904
  4. Doe v. Tenino Coal & Iron Co.Washington Supreme Court · 1906
  5. Martin v. GwynnAppellate Division of the Supreme Court of the State of New York · 1963

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