People ex rel. Western New York & Pennsylvania Railway Co. v. State Board

These proceedings are before this court on appeal by both the respondents (defendants) and the relator from the final order entered upon the decision of the referee.

The twenty-one proceedings now before the court were brought to review the special franchise assessments for the years 1909-1918, *105inclusive, and 1926-1936, inclusive, upon the crossings or other occupations by relator’s railroad over and along streets and highways in the city of Buffalo. In these proceedings relator claims that the assessments for the crossing of Lord and Smith streets are invalid because the railroad preceded the…