People ex rel. Hudson River Connecting Railroad v. State Tax Commission

Appeal from final judgments and orders in certiorari proceedings to review special franchise assessments. Relator, a New York State railroad corporation, owns and operates a railroad which connects the New York Central and West Shore railroad lines. The terminii are Stuyvesant on the easterly side of the Hudson river, and Feúra Bush on the westerly side. For *230about 1,000 feet its tracks are laid upon a bridge which it has constructed over the Hudson river and Schodack creek. The State Tax Commission assessed this bridge as a special franchise for the years 1925 and 1926. It is located in the…