Legal Opinion

American District Telegraph Co. v. Woodbury

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

Decided June 18, 1908PublishedCited by 8 opinions

Appeal by the plaintiff, the American District Telegraph Company, from an interlocutory judgment of the Supreme Court, entered in the office of the clerk of the county of Albany on the 24th day of April, 1908, upon the decision of the court, rendered after a trial at the Albany Special Term, sustaining the defendants’ demurrer to the amended complaint, and also from an order entered in said clerk’s office on the 24th day of April, 1908, denying the plaintiff’s motion for an…

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Appeal by the plaintiff, the American District Telegraph Company, from an interlocutory judgment of the Supreme Court, entered in the office of the clerk of the county of Albany on the 24th day of April, 1908, upon the decision of the court, rendered after a trial at the Albany Special Term, sustaining the defendants’ demurrer to the amended complaint, and also from an order entered in said clerk’s office on the 24th day of April, 1908, denying the plaintiff’s motion for an injunction pendente Vite.

1Opinion of the Court

Chester, J.:

The plaintiff seeks, by this action, to restrain the defendants, constituting the State Board of Tax Commissioners, from disclosing the reports made or hereafter to be made by the plaintiff, under section 43 of the Tax Law (added to Laws of 1896, chap. 908, by Laws of 1899, chap. 712), to the defendants for .the purpose of enabling them to determine the value of the plaintiff’s special franchises in order to assess the same.

The statute in question requires that “ every person, copartnership, association or corporation, subject to taxation on a special franchise, shall * * * make a…

2Cited by8 opinions

  1. Holmes Electric Protective Co. v. . WilliamsNew York Court of Appeals · 1920
  2. Stenstrom v. HarnettNew York Supreme Court · 1927
  3. State Ex Rel. Romsa v. County ClerkWyoming Supreme Court · 1931
  4. New York Post Corp. v. MosesAppellate Division of the Supreme Court of the State of New York · 1961
  5. Harper v. City of KingstonNew York Supreme Court · 1959

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