Legal Opinion

People ex rel. Edison Electric Light Co. v. Campbell

New York Supreme Court

Decided July 6, 1895PublishedCited by 3 opinions

Certiorari by the Edison Electric Light Company to review the decision of Frank Campbell, comptroller of the state of Hew York, in assessing relator’s property for taxation.

1Opinion of the CourtHerrick, J.

This is a certiorari to review the assessment of certain taxes made by the comptroller of the state of Hew York upon the capital stock of the relator for the years 1881, 1882, 1883, 1884, and 1885, inclusive. Except for the decision in the case of People ex rel. Edison Electric Light Co. v. Wemple, 133 N. Y. 617, 30 N. E. 1002, I should hold that these proceedings were barred by the statute of limitations; but until the court of last resort, upon a more careful and deliberate consideration of that question, sees fit to reverse its then holding, I feel compelled to follow the decision there…

Also in this document: Concurrence.

2Cases cited1 opinion

  1. People Ex Rel. Brush Electric Manufacturing Co. v. WempleNew York Court of Appeals · 1892

3Cited by3 opinions

  1. Angola Railway & Power Co. v. ButzIndiana Court of Appeals · 1912
  2. Cuyler v. City Power Co.Supreme Court of Minnesota · 1898
  3. People ex rel. Edison Electric Light Co. v. CampbellNew York Supreme Court · 1895

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