In re the Proceeding, under the Grade Crossing Elimination Act

The grade crossing sought to be eliminated is on Tioga street in the village of Spencer, Tioga county, N. Y.

The highway in question is of concrete, sixteen feet wide, laid in 1920; it runs in a generally easterly and westerly direction and is crossed by the main line of the Ithaca branch of appellant's road, consisting of one track and a siding, about eighty-two feet easterly from the main track. At the crossing and for a considerable distance on either side the highway, proceeding easterly, descends in a grade of nine or ten per cent. The siding and the main line are different elevations,…