Buffalo Gas Co. v. Volz
New York Supreme Court
This action is brought by the Buffalo Gas Company, a domestic corporation engaged in the manufacture and distribution of illuminating gas within the limits of the city of Buffalo, and, by virtue of the authority of said city, occupying its public ways with mains and pipes for the purpose of distributing its gas.
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This action is brought by the Buffalo Gas Company, a domestic corporation engaged in the manufacture and distribution of illuminating gas within the limits of the city of Buffalo, and, by virtue of the authority of said city, occupying its public ways with mains and pipes for the purpose of distributing its gas. The complaint alleges that, pursuant tO' the provisions of chapter 712 of the Laws of 1899, the State Board of Tax Commissioners determined the valuation of the special franchise of this plaintiff, as defined by said act, at the sum of $2,191,000, and thereafter the said State Tax…
1Opinion of the Court
Keuefick, L
It is claimed that the act of 1899 (Chap. 712), conferring on the State Tax Commissioners the power to assess, for the purpose of taxation, the value of “ Special Franchises,” as defined in said act, is repugnant to section 2 of article 10 of the State Constitution.
This section provides that all city, town and village officers shall be elected by the electors of such cities, towns and villages, or of some division thereof, or appointed by such authorities thereof as the Legislature shall designate for that purpose.
The State Tax Commissioners are appointed by the Governor, by and…
2Cases cited8 opinions
- The People v. . KerrNew York Court of Appeals · 1863
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- People Ex Rel. Citizens' Gas-Light Co. v. Board of AssessorsNew York Court of Appeals · 1868
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
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3Cited by4 opinions
- New York, Lackawanna & Western Railway Co. v. RollNew York Supreme Court · 1900
- Broadway Maintenance Corp. v. MooreNew York Supreme Court · 1973
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- MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1991