People ex rel. New York Central & Hudson River Railroad v. Woodbury
Appellate Division of the Supreme Court of the State of New York
Appeal from Special Term, Albany County. Proceeding by the People of the State of New York, on the relation of the New York Central & Hudson River Railroad Company, against Egburt E. Woodbury and others, constituting the State Board of Tax Commissioners. Erom a final order equalizing, with other assessments, relator’s special franchise tax, and confirming it as equalized, relator appeals.
1Opinion of the CourtJohn M. Kellogg, J.
The question presented is whether the appellant’s railroad crossing of canal lands is a special franchise. In other words, whether canal lands are to be deemed public places within the fair-meaning of subdivision 3 of section 2 of the Tax Law. The question was considered in People ex rel. N. Y. C. & H. R. R. R. Co. v. Woodbury, 140 App. Div. 850, 125 N. Y. Supp. 728; Id. 208 N. Y. 421, 102 N. E. 565, 566; Id., 140 App. Div. 945, 125 N. Y. Supp. 730; Id., 208 N. Y. 425, 102 N. E. 565, 566. In those cases it was considered that the crossing of relator’s railroad over such lands was a special…
2Cases cited4 opinions
- People ex rel. New York Central & Hudson River Railroad v. WoodburyNew York Court of Appeals · 1913
- People Ex Rel. N.Y.C., Etc., R.R. Co. v. . WoodburyNew York Court of Appeals · 1913
- People ex rel. New York Central & Hudson River Railroad v. WoodburyAppellate Division of the Supreme Court of the State of New York · 1910
- People ex rel. New York Central & Hudson River Railroad v. WoodburyAppellate Division of the Supreme Court of the State of New York · 1910