People ex rel. New York Central & Hudson River Railroad v. Woodbury
New York Court of Appeals
Action No. 1. Appeal in the first above-entitled proceeding from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 3, 1910, which reversed an order of Special Term vacating and setting aside a special franchise tax assessment upon property of the relator in the town of Minden, and modified the determination of the defendants by reducing said assessment. The facts, so far as material, are stated in the opinion.
Read the full summary
Action No. 1. Appeal in the first above-entitled proceeding from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 3, 1910, which reversed an order of Special Term vacating and setting aside a special franchise tax assessment upon property of the relator in the town of Minden, and modified the determination of the defendants by reducing said assessment. The facts, so far as material, are stated in the opinion. It was right for the referee to find, as a conclusion of law in this case, “ that neither the crossing the canal lands of the…
1Opinion of the CourtCollin, J.
In 1907 when the assessment under review was made, the Tax Law contained this provision:
“The term special franchise shall not be deemed to include the crossing of a street, highway or public place where such crossing is not at the intersection of another street or highway, unless such crossing shall be at other than at right angles for a distance of not less than two hundred and fifty feet, in which case the whole of such crossing shall be deemed a special franchise. This subdivision shall not apply to any elevated railroad.” (Laws of 1901, ch. 490; Tax Law, § 2, subd. 4.)
The assessment was…
2Cases cited8 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- The People Ex Rel. Jackson v. . PotterNew York Court of Appeals · 1872
- People Ex Rel. Killeen v. . AngleNew York Court of Appeals · 1888
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- Moynahan v. . City of New YorkNew York Court of Appeals · 1912
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Bender v. Jamaica HospitalNew York Court of Appeals · 1976
- New Amsterdam Casualty Co. v. SteckerNew York Court of Appeals · 1957
- Zaldin v. Concord HotelNew York Court of Appeals · 1979
- Beckett v. Prudential Ins. Co. of AmericaDistrict Court, S.D. New York · 1995
- Desrosiers v. Perry Ellis Menswear, LLCCourt for the Trial of Impeachments and Correction of Errors · 2017
13 more not listed; retrieve them via the Exa API.