People ex rel. Retsof Mining Co. v. Priest
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, the Retsof Mining Company,' from an order of the Supreme Court, made at the Albany Special Term and entered ill the office of the clerk -of the county of Albany on- the 21st day of February, 1902, denying its motion to set aside and vacate an assessment of the special franchise tax of the relator for the year 1900, and appointing a referee to take evidence upon the issues raised by the petition, writ and return.
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Appeal by the relator, the Retsof Mining Company,' from an order of the Supreme Court, made at the Albany Special Term and entered ill the office of the clerk -of the county of Albany on- the 21st day of February, 1902, denying its motion to set aside and vacate an assessment of the special franchise tax of the relator for the year 1900, and appointing a referee to take evidence upon the issues raised by the petition, writ and return. The relator is owner of a line of pipes in the . town of Livonia, which was placed upon or-under the surface'of the soil with the Consent and grant of the…
1Opinion of the CourtKellogg, J.
The Tax Law referi’ed to declares that “ a franchise, right, authority or permission specified in this subdivision shall for the. purpose *133of taxation be known as a £ special franchise.’ ” It is this species of property which the Board of Tax Commissioners has the right to assess, and in making its assessment it must include the value of tangible property in any highway, etc., connected with the ££ special franchise.” It is plain that if the franchise does not exist the right to assess does not exist. The ££ franchise ” here does not mean the right to exercise corporate functions, but the…
2Cited by7 opinions
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- People ex rel. Peter Cooper's Glue Factory v. State BoardAppellate Division of the Supreme Court of the State of New York · 1911
- People ex rel. Bryan v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1911
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