New York Ex Rel. Brooklyn City Railroad v. New York State Board of Tax Commissioners
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. This case, like the preceding, involves the special franchise tax law of New York.
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ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. This case, like the preceding, involves the special franchise tax law of New York. The facts are these; On December 22, 1853, the relator was authorized by the city of Brooklyn to construct, maintain and operate street surface railroads upon specified streets, and required to enter into a good and sufficient bond conditioned for the faithful performance of all the terms and stipulations in the resolutions granting the authority. On December 30 of that year a bond in the sum of $200,000 was duly executed by the relator and that has ever…
1Opinion of the CourtJustice Brewer
Do these license fees stand as an equivalent for property taxes so that a stipulation in respect- to them relieves the property from liability to ordinary taxation? This certainly would not be the general rule. A license fee is understood to be a charge for the privilege of carrying on a business or occupation, and is not the equivalent or in lieu of a property tax. Take the vast volume of occupations 'which are subject to licenses from either the Nation' or the State. Who supposes that in the absence of some express stipulation the fees charged for those licenses operate to relieve the…
2Cases cited1 opinion
- Mayor, Etc. v. . B'way, Etc., R.R. Co.New York Court of Appeals · 1884
3Cited by17 opinions
- Southern Railway Co. v. WattsSupreme Court of the United States · 1923
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- Rowley v. Chicago & Northwestern Railway Co.Supreme Court of the United States · 1934
- Charleston Federal Savings & Loan Ass'n v. Alderson, State Tax Com'rSupreme Court of the United States · 1945
- Rogers v. Hennepin CountySupreme Court of the United States · 1916
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