St. Charles Street Railroad v. Board of Assessors

On Eehearing.

Blanchard, J.

Plaintiff Company’s street railway franchise was assessed, for the purposes of taxation, at six hundred and fifty-eight thousand, three hundred dollars, for the year 1897. It contested this assessment, claiming the same was excessive, and prayed its reduction to three hundred and seventeen thousand, six hundred and ninety-seven dollars, which it asserted to be its value, or “to such figure” as the court might decide “to be the true and correct value thereof.”

The court of the first instance rejected its demand and maintained the assessment at the sum fixed by the…