People ex rel. New York & Rockaway Beach Railway Co. v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Appeals by the relator, the New York and Eockaway Beach' Eailway Company, from four final orders of • the Supreme Court, made at the Kings County Special Term and entered in the office of the clerk of the county of Kings on the 13th day of February, 1913, reducing assessments against the relator for special franchises.
1Opinion of the Court
The following is the opinion of the Special Term:
Blaokmae, J.:
These are four writs of certiorari brought to review the assessments for the purpose of taxation of certain special franchises of the relator for the years 1908, 1909, 1910 and 1911. The relator’s road is about thirteen miles in length, extending from Glendale station to Rockaway Beach. It crosses a number of highways in the county of Kings, and the right or permission to cross such highways constitutes the special franchises which are the subject of the assessment. Several of the assessments must be held illegal in accordance with…
2Cases cited2 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
3Cited by9 opinions
- City of Little Falls v. Board of Assessors of SalisburyAppellate Division of the Supreme Court of the State of New York · 1979
- People ex rel. Empire Mortgage Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1920
- People Ex Rel. L.I.R.R. Co. v. . Tax Comrs.New York Court of Appeals · 1921
- People ex rel. Hotel Astor v. SextonNew York Supreme Court · 1935
- People ex rel. Irving Trust Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1942
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