People ex rel. Buffalo Gas Co. v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, the Buffalo Gas Company, from an order of the Supreme Court, made at the Erie Special Term and entered in the office of the clerk of the county of Erie on the 24th day of ¡November, 1909, denying the relator’s motion for- a further return to a writ of certiorari theretofore issued herein.
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Appeal by the relator, the Buffalo Gas Company, from an order of the Supreme Court, made at the Erie Special Term and entered in the office of the clerk of the county of Erie on the 24th day of ¡November, 1909, denying the relator’s motion for- a further return to a writ of certiorari theretofore issued herein. The proceeding was commenced on the 2d day of March, 1909, by the granting of a writ of certiorari directed to the members of the State Board of Tax Commissioners and to said Board, commanding them, in substance, to make return of their proceedings in the premises to the end that the…
1Dissent
Seeing, J. (dissenting):
I dissent from the conclusion reached by the majority of the court. It is to be remembered that upon this appeal we are dealing with a pleading, not with a determination after a hearing and decision upon the facts.
*364• It is the office of a pleading to set oht -in a general way a , plain, concise statement of the facts. . Their development must be'deferred to the trial. In the amended, further return the respondent states . that it “ made no separate valuations of the tangible and- intangible property.” Whether the practice was correct or otherwise, it is a . statement of…
2Cases cited3 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- People ex rel. New York, Ontario & Western Railway Co. v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1909