West Shore Railroad v. State Board of Taxes & Assessment

*333The opinion of the court was delivered by

Minturij, J.

The writs of certiorari in these cases were allowed for the purpose of bringing up the records of the state board of taxes and assessment, in the cases of the Erie railroad company and six kindred companies and involve the question whether, under the General Railroad act, first and fourth class railroad properties are affected by the provisions of chapter 16 of the laws of 1917, commonly known as the Road Tax act, in so far as that act imposes a state tax of one mill on the dollar for state purposes, for the year 1917, upon those classes of…