Legal Opinion

People ex rel. Jamaica Water Supply Co. v. State Board of Tax Commissioners

Appellate Division of the Supreme Court of the State of New York

Decided September 17, 1908PublishedCited by 10 opinions

Appeal by the relator, the Jamaica Water Supply Company, from a final order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 9th day of April, 1908. Upon a certiorari to review the decision- of the State Board of Tax Commissioners assessing the special franchise tax against the relator for the year 1907, an order was made at the Albany County Special Term confirming the report of the referee and the…

Read the full summary

Appeal by the relator, the Jamaica Water Supply Company, from a final order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 9th day of April, 1908. Upon a certiorari to review the decision- of the State Board of Tax Commissioners assessing the special franchise tax against the relator for the year 1907, an order was made at the Albany County Special Term confirming the report of the referee and the said assessment, and this appeal is brought to review such order and assessment.

1Opinion of the Court

Kellogg, J.:

The report of the referee sustaining the assessment fixes the value of the tangible property of the relator in the streets at $396,244.90, its tangible property outside the streets at $316,018 28 and the gross revenues of the company at $102,055.62, from which, is deducted: Salaries, $8,000 ; clerks and office expenses, $4,114.01; legal expenses, $1,185.55; pumping expenses, $12,229.56; general expenses, $2,596.82; maintenance, $3,789.37. Total deductions, $32,005.91, leaving net earnings, $70,049.71; from which the referee deducted five per cent return (which includes taxes) on…

2Cited by10 opinions

  1. People Ex Rel. Binghamton Light, Heat & Power Co. v. StevensNew York Court of Appeals · 1911
  2. People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1909
  3. People ex rel. Brooklyn Heights Railroad v. State Board of Tax CommissionersNew York Supreme Court · 1910
  4. People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1913
  5. People ex rel. Ligth v. StevensAppellate Division of the Supreme Court of the State of New York · 1911

5 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API