People ex rel. New York & Queens County Railroad v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, The Rew York and Queens County Railroad Company, from an order of the Supreme Court, made at the Albany Special Term and entered in the office" of the clerk of' the ■county of Albany on the 10th day of July, 1900, superseding and dismissing a writ of certiorari theretofore issued in the proceeding.
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Appeal by the relator, The Rew York and Queens County Railroad Company, from an order of the Supreme Court, made at the Albany Special Term and entered in the office" of the clerk of' the ■county of Albany on the 10th day of July, 1900, superseding and dismissing a writ of certiorari theretofore issued in the proceeding. The relator failed to make to the State Board of Tax Commissioners a written report within thirty days after the so-called Special Franchise Tax Law went into effect, and upon this ground, this writ of certiorari was, on motion at Special Term, dismissed.
1Opinion of the Court
Kellogg, J.:
The disposition of this appeal must depend upon the construction to be placed upon section 43 of the Tax Law (Laws of 1896, chap. *219908), as amended by chapter 712 of the Laws of 1899, commonly known as the Special Franchise Tax Law. The section reads as follows:
“ Every person, copartnership, association or corporation subject to taxation on a special franchise, shall, within thirty days after this section takes effect, or within thirty days after such special franchise is acquired, make a written report to the state board of tax commissioners containing a full description of…
2Cases cited2 opinions
- Reining v. . City of Buffalo, Etc.New York Court of Appeals · 1886
- Lukens Iron & Steel Co. v. PayneAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by4 opinions
- Hilton Inns, Inc. v. Board of Assessors of TarrytownNew York Supreme Court · 1963
- People ex rel. New York Central Railroad v. JonesNew York Supreme Court · 1932
- People ex rel. Iroquois Gas Corp. v. BenningNew York Supreme Court · 1933
- People ex rel. Rochester Telephone Co. v. State Board of Tax CommissionersNew York Supreme Court · 1912