People Ex Rel. N.Y.C.R.R. Co. v. Tax Comm.

The referee found in this case that the New York Central Railroad Company is the owner in fee of the lands under water on which are constructed its tracks over that portion of the Hudson river known as Peekskill creek or Peekskill bay. The railroad bridge at this place has a lift draw for the passage of vessels and is built across an opening in the railroad's right of way at a point at least one-half mile westerly from where the so-called Peekskill creek empties into the bay. The referee also found that there is a large bay inside or easterly of the railroad at Peekskill which is used,…