People Ex Rel. Buffalo & Lake Erie Traction Co. v. State Board of Tax Commissioners
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered April 30, 1913, which reversed, so far as appealed from, an order of Special Term reducing a special franchise tax assessed against the relator in the town of Westfield for the year 1911, and confirmed said assessment as reduced for equalization. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered April 30, 1913, which reversed, so far as appealed from, an order of Special Term reducing a special franchise tax assessed against the relator in the town of Westfield for the year 1911, and confirmed said assessment as reduced for equalization. The facts, so far as material, are stated in the opinion. The amount contributed by the relator for the construction of the Westfield viaduct did not justify the defendant in assessing that viaduct to the relator as a part of its tangible…
1Opinion of the CourtWillard Bartlett, J.
The state board of tax commissioners assessed the special franchises of the relator in the town of Westfield, Chautauqua county, for the year 1911 at a valuation of $130,000. This is a proceeding to review that assessment. In making it the state board included an item of $12,656 tangible property representing the depreciated value of the pavement between the tracks of the relator’s railroad and for two feet outside of such tracks, laid down and maintained by. the relator pursuant to the requirements of the Railroad Law.
For the reasons stated in the opinion in the case of People ex rel.…
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