People ex rel. Long Island Railroad v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Cboss-appeals by the State Board of Tax Commissioners and the City of New York, as intervenor, on the one side, and the relator, the Long Island Kailroad Company, on the other, from a final order of the Supreme Court, made at the Kings County Special Term and entered in the office of the clerk of the county of Kings on the 12th day of July, 1919, which reduced the assessment upon special franchises of the relator in the boroughs of Kings and Queens in the city of New'York…
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Cboss-appeals by the State Board of Tax Commissioners and the City of New York, as intervenor, on the one side, and the relator, the Long Island Kailroad Company, on the other, from a final order of the Supreme Court, made at the Kings County Special Term and entered in the office of the clerk of the county of Kings on the 12th day of July, 1919, which reduced the assessment upon special franchises of the relator in the boroughs of Kings and Queens in the city of New'York for the year 1908.- The State Board of Tax- Commissioners and the city of New York claim that the. protests of the relator…
1Opinion of the Court
Blackmar, J.:
The statutes of the State have provided a method for the review by certiorari of assessments for taxation, but have prescribed certain conditions which must be complied with by the relator to entitle it to the writ. The requirements relate to the form of the complaint made to the Commissioners on grievance day and to the form of the petition to the court for the writ. Many decisions have been rendered regarding the statutory requirements as to the form of the complaint and petition. They are difficult to reconcile; but fortunately for me it is not necessary to do so for the…
2Cases cited4 opinions
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
- People Ex Rel. Third Avenue Railroad v. State Board of Tax CommissionersNew York Court of Appeals · 1914
- People Ex Rel. N.Y.C., Etc., Co. v. . GourleyNew York Court of Appeals · 1910
- People ex rel. Long Island Railroad v. State Board of Tax CommissionersNew York Supreme Court · 1918
3Cited by1 opinion
- People Ex Rel. New York Central Railroad v. State Tax CommissionNew York Court of Appeals · 1944