Legal Opinion

People ex rel. New York & Harlem Railroad v. Board of Taxes & Assessments

Appellate Division of the Supreme Court of the State of New York

Decided December 15, 1900PublishedCited by 2 opinions

Appeal by the defendants, The Board of Taxes and Assessments and others, from an order of the Supreme Court, made at the Hew York Special Term and entered in the office of the clerk of the county of Hew York on the 2d day of July, 1900, granting the relators’ motion for a peremptory writ of mandamus directing the Board of Taxes and Assessments in the city of Hew York to forthwith strike from the annual record of assessed valuations in the borough of Manhattan, in the city of…

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Appeal by the defendants, The Board of Taxes and Assessments and others, from an order of the Supreme Court, made at the Hew York Special Term and entered in the office of the clerk of the county of Hew York on the 2d day of July, 1900, granting the relators’ motion for a peremptory writ of mandamus directing the Board of Taxes and Assessments in the city of Hew York to forthwith strike from the annual record of assessed valuations in the borough of Manhattan, in the city of Hew York, and from the assessment roll of real estate of corporations in the borough of Man-, hattan, in the city of-…

1Opinion of the Court

Rumsey, J.:

This writ was applied for to compel the tax commissioners of the ■city of Hew York to strike from the assessment rolls of that city what was said to be an illegal assessment against the property of the relators. In the year 1900 those commissioners assessed the Hew York and Harlem Railroad Company for that portion of their roadbed, substructures, superstructures and lands lying in Park avenue, between the Forty-second street depot in the city of Hew York and the northern boundaries of that city. In the same year the State Board of Tax Commissioners made their assessment of the…

2Cases cited5 opinions

  1. People ex rel. Buffalo & State Line Railroad v. FredericksNew York Supreme Court · 1866
  2. People Ex Rel. Nostrand v. . WilsonNew York Court of Appeals · 1890
  3. People ex rel. Raplee v. ReddyNew York Supreme Court · 1865
  4. People ex rel. Rendrock Powder Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1899
  5. People ex rel. Lincoln v. Assessors of BartonNew York Supreme Court · 1865

3Cited by2 opinions

  1. Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
  2. State Insurance Fund v. BoylandNew York Supreme Court · 1952

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