People ex rel. Grand Trunk Railway Co. v. Gilchrist

The State Tax Commission appeals from so much of an order, entered in the Niagara county clerk’s office on the report of a referee, which directed the cancellation of an assessment made by the State Tax Commission upon the special franchise occupation by relator of the suspension bridge over the Niagara river at the city of Niagara Falls, N. Y.

The question to be determined is whether or not the right, authority or permission by which relator crosses Niagara river with its trains on the suspension bridge at that point comes from the State of New York, or any municipality within said State, as…