People ex rel. Buffalo Railway Co. v. Priest
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, the Buffalo Railway Company, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 15th day of Rovember, 1901, vacating and setting aside an order theretofore entered herein reducing an assessment of the special franchise of the relator.
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Appeal by the relator, the Buffalo Railway Company, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 15th day of Rovember, 1901, vacating and setting aside an order theretofore entered herein reducing an assessment of the special franchise of the relator. The relator procured a writ of certiorari to review the assessment of its special franchise in the city of Buffalo by the State Board of Tax Commissioners for the year 1901. One of the grounds upon which the certiorari was asked for and granted was that…
1Opinion of the Court
Parker, P. J.:
We have already settled in this court- that the. city of Buffalo has • no interest in the controversy which was being litigated in this proceeding (People ex rel. Rochester Tel. Co. v. Priest, 95 App. Div, 44), and we reversed an order that under ■ similar circumstances brought in the city of Rochester as á party defendant to such an inquiry.. Clearly, within the reasoning of that cáse, it was error to ' direct the writ to run to the city of Buffalo in this case; but the question remains, should the order be sustained so. far as-;it refers to the local board of assessors of the…
2Cases cited1 opinion
- People ex rel. Rochester Telephone Co. v. PriestAppellate Division of the Supreme Court of the State of New York · 1904