People ex rel. New York Central & Hudson River Railroad v. Woodbury
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Egburt E. Woodbury and others, together constituting the State Board of Tax Commissioners, 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 9th day of March, 1910, vacating an assessment of a special franchise’ made by the State Board of Tax Commissioners in the year 1907, under the provisions of the Tax Law.
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Appeal by the defendants, Egburt E. Woodbury and others, together constituting the State Board of Tax Commissioners, 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 9th day of March, 1910, vacating an assessment of a special franchise’ made by the State Board of Tax Commissioners in the year 1907, under the provisions of the Tax Law. (See Laws of 1896, chap. 908, § 42, added by Laws of 1899, chap. 712, and amd. by Laws of 1900, chap. 254; Laws of 1902; chap. 112, and Laws of 1904, chap. 382.) A…
1Opinion of the Court
Sewell, J.:
The only question involved in this appeal is whether the right to cross the canal lands and the highway constitute a special franchise.
Subdivision 3 of section 2 of the Tax Law (Laws of 1896, chap. 908, as amd. by Laws of 1899, chap. 712), and section 42 of said statute (added by Laws of 1899, chap. 712, and amd. by Laws of Í900, chap. 254; Laws of 1902, chap. 112, and Laws of 1904, chap. 382) authorize the assessment for the purpose of taxation of all franchises, rights or permission to construct, maintain or operate a railroad in, under, .above, on or through streets, highways or…
2Cases cited3 opinions
- Milhau v. . SharpNew York Court of Appeals · 1863
- Matter of Thirty-Fourth Street R.R. Co.New York Court of Appeals · 1886
- Beekman v. Third Avenue RailroadAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by3 opinions
- People ex rel. New York Central & Hudson River Railroad v. WoodburyAppellate Division of the Supreme Court of the State of New York · 1910
- People ex rel. New York Central & Hudson River Railroad v. WoodburyAppellate Division of the Supreme Court of the State of New York · 1911
- People ex rel. New York Central & Hudson River Railroad v. WoodburyAppellate Division of the Supreme Court of the State of New York · 1915