People Ex Rel. New York Elevated Railroad v. Commissioners of Taxes & Assessments
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the first judicial department, affirming a judgment of Special Term, which affirmed the proceedings of defendants in assessing the foundations, columns and superstruction of the relator’s road in the city of New York, as real estate, which proceedings were brought up for review by certiorari.
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Appeal from judgment of the General Term of the Supreme Court, in the first judicial department, affirming a judgment of Special Term, which affirmed the proceedings of defendants in assessing the foundations, columns and superstruction of the relator’s road in the city of New York, as real estate, which proceedings were brought up for review by certiorari. (Beported below, 19 Hun, 460.) The relator’s structure being upon property that belongs to the city which is exempt from taxation, is not taxable. (People v. Doe, 36 Cal. 220; U. S. v. R. R. Co., 17 Wall. 322; Laws of 1813, chap. 863, §…
1Opinion of the CourtDanforth, J.
The tax commissioners of the city of Eew York treated the foundations, columns and superstructure of the relator’s road as real estate, and imposed a tax thereon. Whether they were justified by law in so doing is the only question now before us; and to show that they were not, the learned counsel for the appellant has put the case two ways: First, That the property is not assessable as land, although in this contention as we understand the argument it is not denied that in a general legal sense, and aside from the immediate pmpose of taxation, it would properly be regarded as real estate.…
2Cases cited11 opinions
- McRea v. Central National Bank of TroyNew York Court of Appeals · 1876
- Walker v. ShermanNew York Supreme Court · 1839
- Home of the Friendless v. RouseSupreme Court of the United States · 1869
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Des Moines City Railway Co. v. City of Des MoinesSupreme Court of Iowa · 1916
- People Ex Rel. New York & Harlem Railroad v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1886
- People ex rel. Ogdensburgh & L. C. R. R. Co. v. PondNew York Supreme Court · 1882
- Oskaloosa Water Co. v. Board of EqualizationSupreme Court of Iowa · 1892
- Fletcher v. Township of AlconaMichigan Supreme Court · 1888
14 more not listed; retrieve them via the Exa API.