Legal Opinion

People ex rel. Bear Mountain Hudson River Bridge Co. v. Dimond

Appellate Division of the Supreme Court of the State of New York

Decided December 15, 1927PublishedCited by 3 opinions

1Opinion of the Court

Judgment, or final order, unanimously affirmed, with costs, upon opinion of Mr. Justice Tompkins at Special Term. [Reported in 126 Misc. 239.] We are inclined to the view that what the bridge company was using, in its maintenance and operation, constituted a special franchise which was taxable only as such, within the authority of People ex rel. R., S. & E. R. R. Co. v. Moroney (224 N. Y. 114). Present — Young, Rich, Kapper, Lazansky and Hagarty, JJ.

2Cases cited2 opinions

  1. People ex rel. Bear Mountain Hudson River Bridge Co. v. DiamondNew York Supreme Court · 1925
  2. People Ex Rel. R., S. E.R.R. Co. v. . MoroneyNew York Court of Appeals · 1918

3Cited by3 opinions

  1. Bush Terminal Co. v. City of New YorkNew York Supreme Court · 1934
  2. Banks v. TalleySuperior Court of Delaware · 1937
  3. National Cold Storage Co. v. BoylandNew York Supreme Court · 1961