People ex rel. Metropolitan Street Railway Co. v. Barker
Appellate Division of the Supreme Court of the State of New York
- Appeal by the defendants, Edward P. Barker and others, as commissioners, etc., from a final order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 23d day of May, 1905, vacating an assessment ■ upon the capital stock of the relator for the yeat? 1897.
1Opinion of the Court
Ingraham, J.:
There are two questions presented upon this appeal, one relating to the amount of the total capital stock, óf the company fiable to taxation under section 12 of the Tax Law (Laws of 1896, chap. 908), and the second relating to certain- deductions allowed by the Special Term from the amount of- such capital stock which the defendants claim should not have been deducted under section 6 of the Tax Law. The referee’s report fixed the total value of the taxable assets of the relator on the second Monday of January, 1897,- at, $14,575,803.27. This consisted of tracks in the street;…
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