Legal Opinion
People ex rel. Bryan v. State Board of Tax Commissioners
New York Supreme Court
Decided May 15, 1910PublishedCited by 5 opinions
Review of assessment of a special franchise. The opinion states the case.
1Opinion of the CourtO’Gorman, J.
These are certiorari proceedings instituted under the Tax Law to review assessments of $3,175,000 and $3,350,000 for 1908 and 1909, respectively, made by the State Board of Tax Commissioners against the special franchises of the relators in the borough of Manhattan, city of New York. The illegality claimed is that the State board included in the. assessments the value of the tunnel under East river, the relator’s contention being that this tunnel is held under a patent from the State of New York and is real estate subject to local taxation, and not to be included, therefore, in the special…
2Cases cited3 opinions
- Wetmore v. . BruceNew York Court of Appeals · 1890
- Brill v. . BrillNew York Court of Appeals · 1888
- Valentine v. SchreiberAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by5 opinions
- O'CONNOR v. Great Lakes Pipe Line Co.Court of Appeals for the Eighth Circuit · 1933
- Fulkerson v. Great Lakes Pipe Line Co.Supreme Court of Missouri · 1934
- Brearton v. Fina, New York County Courts1956
- People ex rel. Bryan v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1911
- H. H. Apartments, Inc. v. Beachcliff Realty Corp.Appellate Division of the Supreme Court of the State of New York · 1959