People ex rel. New York v. State Board of Tax Commissioners
New York Court of Appeals
Gross-appeals from an order of the Appellate Division j)f the Supreme Court in the fourth judicial department, entered March 3, 1915, which modified and affirmed as modified an order of Special Term in certiorari proceedings to review a special franchise assessment against the relator for the year 1909. The facts, so far as material, are stated in the opinion.
Read the full summary
Gross-appeals from an order of the Appellate Division j)f the Supreme Court in the fourth judicial department, entered March 3, 1915, which modified and affirmed as modified an order of Special Term in certiorari proceedings to review a special franchise assessment against the relator for the year 1909. The facts, so far as material, are stated in the opinion. The decision of the Appellate Division that that portion of the cost to relator of the subway under Schuyler street was properly assessable to relator in connection with its special franchise, was erroneous, because such subway was…
1Opinion of the CourtHiscock, J.
For the year 1909 there were included in the assessment of relator’s special franchise in the city of Oswego the cost paid by it of constructing a subway under its railroad in one of the streets of Oswego, and the value of two overhead bridges whereby other streets in said city were carried over its line of railroad. These items were thus included on the theory that said subway and said bridges were <£ tangible property ” of the relator ££ situated in, upon, under or above any street, highway, public place or public waters in connection with the special franchise, ” and, therefore, were…
2Cases cited6 opinions
- City of Rochester v. . Rochester Railway Co.New York Court of Appeals · 1905
- People Ex Rel. New York & Harlem Railroad v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1886
- People Ex Rel. New York Elevated Railroad v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1880
- People Ex. Rel. Buffalo & Lake Erie Traction Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1913
- People Ex Rel. Buffalo & Lake Erie Traction Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1913
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In re the Estate of MeseroleNew York Surrogate's Court · 1916
- City of St. Paul v. St. Paul City Railway Co.Supreme Court of Minnesota · 1957
- Opn. No., New York Attorney General Reports1981