In re Lehigh Valley Railroad
Appellate Division of the Supreme Court of the State of New York
Appeal by the Lehigh Valley Bailroad 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 20th day of March, 1914, as resettled by an order entered therein on the 1st day of April, 1914, denying its application for a writ of certiorari to review the determination of the Comptroller in refusing to revise certain franchise taxes imposed upon it.
1Opinion of the Court
Woodward, J.:
The petition in substance alleges that the relator is a railroad corporation, organized under the laws of the State of Pennsylvania in 1846, and duly authorized to transact business within *733the State of New York; that in the years 1905 to 1911, both inclusive, the relator was engaged in operating the Lehigh and New York Eailroad Company and the Lehigh Valley Eailway Company properties within the State of New York under nine hundred and ninety-nine-year leases; that in each of these years the relator made and filed with the Comptroller of New York State capital stock reports in the…
2Cases cited2 opinions
- People Ex Rel. L. N.Y.R.R. Co. v. . SohmerNew York Court of Appeals · 1916
- In re HennebergerAppellate Division of the Supreme Court of the State of New York · 1898
3Cited by3 opinions
- Sea Lar Trading Co. v. MichaelAppellate Division of the Supreme Court of the State of New York · 1983
- Pan American Athletic & Social Club, Inc. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1983
- Wally's Wagon, Inc. v. State Tax CommissionUtah Supreme Court · 1969