People ex rel. Rome, Watertown & Ogdensburgh Railroad v. Haupt
New York Court of Appeals
Appeals from orders of the G-eneral Term of the Supreme Court, in the fifth judicial department, made the first Tuesday of June, 1886, which affirmed orders of Special Term which quashed writs of certiorari issued to the assessors of certain towns in Niagara county, to review the assessments made in said towns upon the property of the relator, for the years 1883 and 1884. The facts so. far as material are stated in the opinion.
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Appeals from orders of the G-eneral Term of the Supreme Court, in the fifth judicial department, made the first Tuesday of June, 1886, which affirmed orders of Special Term which quashed writs of certiorari issued to the assessors of certain towns in Niagara county, to review the assessments made in said towns upon the property of the relator, for the years 1883 and 1884. The facts so. far as material are stated in the opinion. The taxable value of the portion of a railroad situated in a particular town should be estimated as part of a whole, and the profits of the use of the road should be…
1Opinion of the CourtFinch, J.
The papers in four appeals from orders quashing as many writs of certiorari, and in another similar case not before us, are printed for our use- with a disorder and confusion scarcely to be excused. With the aid of the briefs of counsel we hope that we have been enabled to understand and appreciate the questions sought to be raised. The General Term say that no questions of law, and only questions of fact, were presented by the appeals, but in the brief of the appellant we find three errors in the assessments alleged and relied upon as sufficient to vitiate the tax imposed.
One of these is,…
2Cited by2 opinions
- People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
- State Bank of Chittenango v. ButtonAppellate Division of the Supreme Court of the State of New York · 1957