People ex rel. Central Hudson Gas v. State Tax Commission

This appeal is a companion to the appeal decided herewith involving the special franchise assessments of the relator for the year 1916. (218 App. Div. 44.) The cases were submitted

and argued together and many of the points at issue in this appeal have been dealt with in the opinions handed down herewith in the 1916 proceeding. In order to avoid unnecessary repetition this opinion will be addressed to such differences between the parties as have not been covered in the other opinions.

1. Miscellaneous gas and electric revenues —1919 proceedings. In the 1919 proceeding an element was introduced…