People ex rel. Sodus Bay v. Cheetham
New York Supreme Court
Appeal from an order quashing a writ of certiorari on motion at the hearing. The Sodus Bay & Southern Railroad Company and the Northern Central Railway Company joined as relators in a petition for a writ of certiorari under L. 1880, c. 269, addressed to the assessors of the town of Sodus, to review an assessment made by them on the railroad owned by the former company and occupied by the latter under an arrangement by which the latter agreed to pay all taxes.
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Appeal from an order quashing a writ of certiorari on motion at the hearing. The Sodus Bay & Southern Railroad Company and the Northern Central Railway Company joined as relators in a petition for a writ of certiorari under L. 1880, c. 269, addressed to the assessors of the town of Sodus, to review an assessment made by them on the railroad owned by the former company and occupied by the latter under an arrangement by which the latter agreed to pay all taxes. A return was made to the writ which appears to have been verified on September 25, 1886, and at a • special term held in the county of…
1Opinion of the Court
J. C. Smith,* P. J.
[After stating facts] Appellants’ counsel contends that the provisions of the statute require the statement therein prescribed to be made only to the assessors of the town where the corporation has its principal office. The point was ruled adversely to appellants’ contention in People ex rel Dunkirk, &c. B. B. Oo. v. Oassity, 46 N. Y. 46. The ruling was not mere obiter dioUim, as appellants’ counsel contends, but seems to have been essential to the conclusion reached by the court.
We are not prepared, however, to concur in the opinion that the failure of the relators to…
2Cases cited15 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- People Ex Rel. Mutual Union Telegraph Co v. Commissioners of TaxesNew York Court of Appeals · 1885
- People Ex Rel. Twenty-Third Street Co. v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1883
- People ex rel. Ogdensburgh & L. C. R. R. Co. v. PondNew York Supreme Court · 1882
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