People Ex Rel. Postal Telegraph-Cable Co. v. State Board of Tax Commissioners
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 21, 1918, which reversed an order of Special Term, in so far as it reduced an assessment for purpose of taxation of special franchises of the relator in the borough of Manhattan, dismissed a writ of certiorari and confirmed said assessments.
1Opinion of the Court
Hiscock, Ch. J.
For the year 1912 the relator was assessed in a very substantial sum upon its special franchises to construct and operate telegraph lines in and through the streets in the city of New York. By these proceedings in certiorari it sought to review and for various reasons to avoid such assessments except so far as they covered tangible property. Of these reasons only one now survives in part for our consideration and that is the one, as originally stated, that whatever rights in the nature of special franchises relator enjoyed to occupy and use the streets for its telegraph lines…
2Cases cited22 opinions
- Pensacola Telegraph Co. v. Western Union Telegraph Co.Supreme Court of the United States · 1878
- St. Louis v. Western Union Telegraph Co.Supreme Court of the United States · 1893
- California v. Central Pacific RailroadSupreme Court of the United States · 1888
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- Western Union Telegraph Co. v. Pennsylvania RailroadSupreme Court of the United States · 1904
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3Cited by15 opinions
- City of Tulsa v. Southwestern Bell Telephone Co.Court of Appeals for the Tenth Circuit · 1935
- People v. . Hudson River Connecting R.R. Corp.New York Court of Appeals · 1920
- Erie R. v. CollinsCourt of Appeals for the Second Circuit · 1919
- People v. OhrensteinNew York Supreme Court · 1988
- Leary v. City of New YorkNew York Court of Appeals · 1937
10 more not listed; retrieve them via the Exa API.