People ex rel. New York Edison Co. v. Feitner

This is the usual tax certiorari to review the assessment of relator’s property for purposes of taxation. The Edison Electric Illuminating Company of New York, predecessor of the relator, was assessed for the year 1901 at $1,664,850, value of its capital stock, and $80,000, value of its real estate. The cer*475tiorari calls in question both assessments. The entry respecting the valuation of the real estate, as it appears in the “ annual record ” for the year 1901, shows that the subject-matter assessed was “ foundations, sub and superstructures, conduits, pipes, wires, cables, and connections.”…