People ex rel. Abraham v. Perley

This is a certiorari proceeding to review the action of the State Board of Tax Commissioners in assessing as a special franchise the right of the relators to maintain a tunnel or passageway under Livingston street and between their buildings on each side thereof; the whole property, including both buildings and the passageway, being used for the purposes of a retail dry-goods store. The right was granted to the relators by resolution of the board of estimate and apportionment dated December 15, 1905, and applied to that portion of the land under the street which is owned in fee by the city of…