People Ex Rel. New York Central Railroad v. State Tax Commission
New York Court of Appeals
I. The Appellate Division erred in holding that relator’s privilege of operating its railroad across the Hudson river on bridges of tbe Hudson Eiver Bridge Company at Albany is derived from tbe State and not from tbe bridge company. (People ex rel. Grand Trunk By. Go. v. Gilchrist, 248 N. Y. 97; Silliman v. Hudson River Br. Go., 4 Blatcbf. 74; Nicoll v. N. T. & E. B. B. Co., 12 N. Y. 121; Calvary Presbyterian Church v. Putnam, 249 N. Y. Ill; Hudson River Tel.
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I. The Appellate Division erred in holding that relator’s privilege of operating its railroad across the Hudson river on bridges of tbe Hudson Eiver Bridge Company at Albany is derived from tbe State and not from tbe bridge company. (People ex rel. Grand Trunk By. Go. v. Gilchrist, 248 N. Y. 97; Silliman v. Hudson River Br. Go., 4 Blatcbf. 74; Nicoll v. N. T. & E. B. B. Co., 12 N. Y. 121; Calvary Presbyterian Church v. Putnam, 249 N. Y. Ill; Hudson River Tel. Co. v. Watervliet Turnpike & By. Co., 135 N. Y. 393; Underhill v. Saratoga W. B. B. Co., 20 Barb. 445; People v. Kerr, 27 N. Y. 188;…
1Opinion of the CourtDesmond, J.
In this consolidated proceeding relator reviews, by writs of certiorari, six special franchise assessments made by the State Tax Commission, all pertaining to occupations by relator’s railroad of highways within the city of Albany. The order entered on the referee’s decision vacated all the assessments. The Appellate Division reversed the referee’s order and confirmed all the assessments as made by the Tax Commission. It will be convenient to divide our discussion into four parts.
1. Relator operates its railroad across the Hudson River on two bridges owned by the Hudson River Bridge Company;…
2Cases cited8 opinions
- People Ex Rel. City of New York v. . KeelerNew York Court of Appeals · 1924
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
- People Ex Rel. Erie Railroad v. State Tax CommissionNew York Court of Appeals · 1927
- Clarke v. . BlackmarNew York Court of Appeals · 1871
- People Ex Rel. Gleason v. . PurdyNew York Court of Appeals · 1918
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3Cited by7 opinions
- State Insurance Fund v. BoylandAppellate Division of the Supreme Court of the State of New York · 1953
- City of Little Falls v. Board of Assessors of SalisburyAppellate Division of the Supreme Court of the State of New York · 1979
- Colonial Pipeline Co. v. State Board of Equalization & AssessmentNew York Supreme Court · 1975
- K. Capolino Design & Renovation, Ltd. v. Assessors of YonkersNew York Supreme Court · 1987
- New Jersey Transit Rail Operations v. County of RocklandAppellate Division of the Supreme Court of the State of New York · 1990
2 more not listed; retrieve them via the Exa API.