People Ex Rel. West Shore Railroad v. Adams
New York Court of Appeals
Appeals from orders of the General Term of the Supreme Court in the fifth judicial department, made April 29, 1890, which reversed orders of the Special Terms in certiorari proceedings taken under chapter 269 of the Laws of 1880, to review assessments of the relator’s property in the village of Little Falls, made by the village trustees in the years 1886 and 1887. The orders of the Special Term reduced the assessment of 1886, from $40,000 to $18,661, and the assessment of…
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Appeals from orders of the General Term of the Supreme Court in the fifth judicial department, made April 29, 1890, which reversed orders of the Special Terms in certiorari proceedings taken under chapter 269 of the Laws of 1880, to review assessments of the relator’s property in the village of Little Falls, made by the village trustees in the years 1886 and 1887. The orders of the Special Term reduced the assessment of 1886, from $40,000 to $18,661, and the assessment of 1887, from $40,000 to $19,200. The village of Little Falls includes territory in both the town of Little Falls and the…
1Opinion of the CourtAndrews, J.
The defendants are undoubtedly right in their contention that the act, chapter 694 of the Laws of 1867, was intended to regulate valuation in towns of property of railroad corporations for purposes of school district taxation only, and that the statute does not contemplate that tlie a]3portionment therein provided to be made, should be indicated on the town assessment-roll, but by a certificate of the assessors to be prepared and filed in the town clerk’s office after the roll is completed.
This will plainly appear by a brief reference to the statutory •system of taxation for school purposes,…
2Cited by13 opinions
- People Ex Rel. Western Union Telegraph Co. v. DolanNew York Court of Appeals · 1891
- Isaac L. Rice Memorial Hospital v. Village of North TarrytownAppellate Division of the Supreme Court of the State of New York · 1918
- People ex rel. New York Central v. KenoNew York Supreme Court · 1908
- In re WinegardNew York Supreme Court · 1894
- People ex rel. American Thread Co. v. FeitnerNew York Supreme Court · 1900
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