People ex rel. New York Central v. Woodbury
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, The New York Central and Hudson River Railroad Company, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 4th day of December, 1914, equalizing the assessment for a certain special franchise of the West Shore Railroad Company, of which relator was lessee, and confirming it as equalized.
1Opinion of the Court
Kellogg, J.:
The question presented is whether the appellant’s railroad-crossing of canal lands is a special franchise. In other .words, whether canal lands are to be deemed “ public places ” within the fair meaning of subdivision 3 of section 2 of the Tax Law.
The question was considered in People ex rel. N. Y. C. & H. R. R. R. Co. v. Woodbury (140 App. Div. 850; 208 N. Y. 421) and People ex rel. N. Y. C. & H. R. R. R. Co. v. Wood-bury (140 App. Div. 945; 208 N. Y. 425). In those cases it was considered that the crossing of relator’s railroad over such lands was a special franchise.
The order…
2Cases cited2 opinions
- People ex rel. New York Central & Hudson River Railroad v. WoodburyNew York Court of Appeals · 1913
- People Ex Rel. N.Y.C., Etc., R.R. Co. v. . WoodburyNew York Court of Appeals · 1913
3Cited by3 opinions
- People Ex Rel. R., S. E.R.R. Co. v. . MoroneyNew York Court of Appeals · 1918
- People ex rel. New York Central & Hudson River Railroad v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1923
- People ex rel. Rochester, Syracuse & Eastern Railroad v. MoroneyNew York Court of Appeals · 1918