People ex rel. Western New York & Pennsylvania Railway v. Knapp

H. T. Kellogg, J.:

This appeal tests the validity of special franchise tax assessments made against relator for two Barge canal crossings known as the Gates-Rochester crossing and the Chili-Rochester crossing. It, also, involves an assessment on account of the relator’s occupation of a part of the abandoned Genesee Valley canal.

The Gates-Rochester Barge canal crossing. The Genesee Valley Terminal Railroad Company, the predecessor in title of the relator, in the year 1882 acquired title in fee simple to certain premises in the town of Gates, Monroe county. It soon after laid its railway tracks…