People ex rel. Central Park, North & East River Railroad v. Commissioners of Taxes & Assessments
New York Supreme Court
Appeal from special term, Hew York county. Writ of certiorari issued on relation of the Central Park, Horth & East River Railroad Company to the commissioners of taxes and assessments of the city of Hew York, to review and correct assessments. The assessments were confirmed, the writ dismissed, and relator appeals.
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Appeal from special term, Hew York county. Writ of certiorari issued on relation of the Central Park, Horth & East River Railroad Company to the commissioners of taxes and assessments of the city of Hew York, to review and correct assessments. The assessments were confirmed, the writ dismissed, and relator appeals. Laws H. Y. 1881, c. 298, amend Rev. St. pt. 1, c. 13, tit. 1, § 2, as follows, (2 Rev. St. 7tli Ed. 981, § 2:) “Sec. 2. The term‘land,’ as used in this chapter, [‘Of the Assessment and Collection of Taxes,’] shall be construed to include the land itself above and under water; all…
1Opinion of the CourtDaniels, J.
The writ of certiorari was issued to review and correct the assessments of the relator’s real estate and street railway, made in the year 1883. It was averred in support of the application for the writ that the valuation made by the commissioners for the assessment of the property exceeded that which they should have adopted; that the assessments were made at a higher proportionate value than other real estate or personal property on the same roll; that the personal property of taxable inhabitants had been intentionally omitted; and that the rule adopted for the assessment of real estate did…
2Cases cited4 opinions
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- People Ex Rel. Mutual Union Telegraph Co v. Commissioners of TaxesNew York Court of Appeals · 1885
- People Ex Rel. New York Elevated Railroad v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1880
- People ex rel. Dunkirk & Fredonia Railroad v. CassityNew York Supreme Court · 1870
3Cited by3 opinions
- People ex rel. American Contracting & Dredging Co. v. WempleNew York Supreme Court · 1891
- People ex rel. Eagle Fire Insurance v. Commissioners of Taxes & AssessmentsNew York Supreme Court · 1894
- People ex rel. Union Trust Co. v. ColemanNew York Supreme Court · 1891