In re New York Bay Railroad

The opinion of the court was delivered by

Pitney, J.

This case involves the question of the proper mode of taxing certain lands in the city of Fewark, alleged to be used for railroad purposes in connection with what is known as the West Fewark branch of the Few York Bay railroad. It appears that what is known as the "main line” of this railroad extends from Waverly, on the main line of the Pennsylvania railroad, and runs in an easterly direction across Fewark bay to a terminal at Greenville, on the Hudson river. The West Fewark branch does not directly connect with this main line, but starts…