People Ex Rel. Niagara Falls Hydraulic Power & Manufacturing Co. v. State Board of Tax Commissioners
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 12, 1910, which affirmed an order of Special Term dismissing a writ of certiorari to review an assessment of relator’s special franchise. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 12, 1910, which affirmed an order of Special Term dismissing a writ of certiorari to review an assessment of relator’s special franchise. The facts, so far as material, are stated in the opinion. The trial court erred in finding that the value of relator’s right to take water in the canal from Niagara river was $23,453,231, and that the proportionate part of said water right pertaining to said street crossings was $704,312. (Wright v. Delafield, 25 N. Y. 266; People ex rel. K.…
1Opinion of the Court
Culler, Ch. J.
The certiorari in this case was issued to review the determination of the respondent, the state board of tax commissioners, in the assessment of the special franchises of the relator in the city of Niagara Falls. We are of opinion that the order appealed from should be affirmed. One of the' findings made by the trial court is: “I. The valuation of the relator’s special franchise fixed and determined by the State Board of Tax Commissioners for the year 1908 at the sum of $185,400 was less than the actual value of said franchise.” This finding of fact having been unanimously…
2Cases cited1 opinion
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
3Cited by6 opinions
- People ex rel. Central Hudson Gas & Electric Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1926
- Peo. Ex Rel. N.Y., O. W.R. Co. v. . Tax Comrs.New York Court of Appeals · 1915
- People ex rel. New York v. State Board of Tax CommissionersNew York Court of Appeals · 1915
- People ex rel. Buffalo & Lake Erie Traction Co. v. State BoardNew York Supreme Court · 1912
- People ex rel. Joline v. State Board of Tax CommissionersNew York Supreme Court · 1912
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