People ex rel. Metropolitan Street Railway Co. v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Cboss-appeals, in the cases relating to the taxes of 1910 (except the last two cases), by the relators, Metropolitan Street Bailway Company and others, and by the respondent, the State Board of Tax Commissioners, and by the intervener, the City of New York, from- orders 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 11th day of February, 1913, reducing special franchise tax assessments for the…
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Cboss-appeals, in the cases relating to the taxes of 1910 (except the last two cases), by the relators, Metropolitan Street Bailway Company and others, and by the respondent, the State Board of Tax Commissioners, and by the intervener, the City of New York, from- orders 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 11th day of February, 1913, reducing special franchise tax assessments for the year 1910. Cross-appeals, in the cases relating to the taxes of 1911 (except the last two cases), by the relators, Adrian…
1Opinion of the Court
Hotchkiss, J.:
There are in all twenty-six proceedings, thirteen of which relate to special franchise tax assessments for the year 1910 and thirteen of 1911. The thirteen relators are comprised within the former Metropolitan Railroad System, which was operated by the receivers as a whole, no separate account being kept of the earnings of each franchise or of the lines of the several companies. The franchises of the several relators were assessed against each relator severally and not as an entity against the Metropolitan Street Railway Company, the parent and operating company. In eleven of…
2Cases cited6 opinions
- City of Rochester v. . Rochester Railway Co.New York Court of Appeals · 1905
- People Ex Rel. Manhattan Railway Co. v. WoodburyNew York Court of Appeals · 1911
- People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1909
- People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1913
- People ex rel. Manhattan Railway Co. v. WoodburyAppellate Division of the Supreme Court of the State of New York · 1911
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3Cited by3 opinions
- People ex rel. Central Hudson Gas & Electric Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1926
- People ex rel. Metropolitan St. R. v. State Board Com'rsAppellate Division of the Supreme Court of the State of New York · 1914
- People ex rel. New York Central Railroad v. GravesNew York Supreme Court · 1936