People Ex Rel. Buffalo & State Line Railroad v. Barker
New York Court of Appeals
These are appeals by the relator from judgments of the General Term of the Supreme Court, in the eighth judicial district, affirming the assessment made against the relator by the respondents, as assessors in the towns of Evans and Ham-burgh, in the county of Erie. The questions arising on these appeals in the two actions are the same. The original proceeding was upon returns made to a certiorari issued in each action.
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These are appeals by the relator from judgments of the General Term of the Supreme Court, in the eighth judicial district, affirming the assessment made against the relator by the respondents, as assessors in the towns of Evans and Ham-burgh, in the county of Erie. The questions arising on these appeals in the two actions are the same. The original proceeding was upon returns made to a certiorari issued in each action. The relator is a body corporate and politic, organized and doing business in this State under the general railroad act of the State. The railroad it constructed and operates…
1Opinion of the Court
Hunt, C.
Two principal points are urged by the appellants’ counsel, upon which it is insisted that the judgments in question should be reversed. These are: 1. That the assessors adopted an erroneous principle in ascertaining the value of the relator’s lands within their district; 2. That the assessment should have been made as for non-resident lands, and not against the relator personally as for resident lands. These points are elaborated into several branches, and I will consider such of them as seem to be important.
In the town of Hamburgh the real estate of the relator was assessed at…
2Cited by25 opinions
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
- State Board of Assessors v. Central RailroadSupreme Court of New Jersey · 1886
- People Ex Rel. D., L. W.R.R. Co. v. . ClappNew York Court of Appeals · 1897
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
- People Ex Rel. Equitable Gas Light Co. v. BarkerNew York Court of Appeals · 1894
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