Legal Opinion
Algonquin Gas Transmission Co. v. Moore
New York Supreme Court
Decided July 26, 1956PublishedCited by 3 opinions
1Opinion of the CourtRoscoe V. Elsworth, J.
In these proceedings to review, instituted under section 46 of the Tax Law, the sole issue presented is the legality of special franchise assessments for the year of 1952 made by the State Board of Equalization and Assessment on petitioner’s two gas pipe lines located below the bottom of the Hudson River and which said lines are located partly in the town of Cortlandt, Westchester County, and partly in the town of Stoney Point, Rockland County. The facts are not in dispute.
In 1952 the Board of Commissioners of the Land Office of the State of New York, acting under powers granted expressly *998by…
2Cases cited6 opinions
- Curtis and Others v. . LeavittNew York Court of Appeals · 1857
- Texas & Pacific Railway Co. v. City of El PasoTexas Supreme Court · 1935
- Waterford Electric Light, Heat & Power Co. v. StateAppellate Division of the Supreme Court of the State of New York · 1924
- People ex rel. Hudson & Manhattan Railraod v. State Board of Tax CommissionersNew York Court of Appeals · 1911
- People v. . Delaware Hudson Co.New York Court of Appeals · 1914
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3Cited by3 opinions
- Copertino v. WardAppellate Division of the Supreme Court of the State of New York · 1984
- Algonquin Gas Transmission Co. v. MooreAppellate Division of the Supreme Court of the State of New York · 1958
- Colonial Pipeline Co. v. State Board of Equalization & AssessmentNew York Supreme Court · 1975