People ex rel. Interborough Rapid Transit Co. v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, The State Board of Tax Commissioners, from a judgment of the Supreme Court in favor of the relator, entered in the office of the clerk of the county of Albany ■ on the 11th day of September, 1907, upon the decision of the court, rendered after a trial at the Albany Special Term, canceling the defendant’s assessment of a special franchise tax against the relator for the year 1905.
1Opinion of the Court
Kellogg, J.:
The original Rapid Transit Law (Laws of 1891, chap. 4) contemplated that the city, by its rapid transit commissioners, should *611establish routes, obtain the necessary consents of the local authorities and the property owners, make plans and specifications for a subway, and sell to the highest bidder, for the benefit of the city, the privilege and franchise to construct, maintain and operate it. The amendment by section 63, chapter 752 of the Laws of 1894,* permitted a vote of the people to determine that the subway should be constructed by and at the expense of the city, and…
2Cases cited1 opinion
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
3Cited by9 opinions
- Greene Line Terminal Co. v. MartinWest Virginia Supreme Court · 1940
- Inland Waterways Co. v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1929
- United States v. 53¼ Acres of LandDistrict Court, E.D. New York · 1942
- In re New York Railways Co.Appellate Division of the Supreme Court of the State of New York · 1916
- Blauweis v. KirschnerAppellate Terms of the Supreme Court of New York · 1927
4 more not listed; retrieve them via the Exa API.