Legal Opinion

Herkimer County Light & Power Co. v. Johnson

Appellate Division of the Supreme Court of the State of New York

Decided February 15, 1899PublishedCited by 16 opinions

Submission of a controversy, upon an agreed statement of facts,, -pursuant to section 1279 of the Code of Civil Procedure. The plaintiff, at the date of the submission and for some years -previous thereto, was a domestic corporation, organized for the purpose of manufacturing and supplying gas, electric light, heat and power, having its principal office for transacting business at the village of Herkimer, in the town of Herkimer, New York.

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Submission of a controversy, upon an agreed statement of facts,, -pursuant to section 1279 of the Code of Civil Procedure. The plaintiff, at the date of the submission and for some years -previous thereto, was a domestic corporation, organized for the purpose of manufacturing and supplying gas, electric light, heat and power, having its principal office for transacting business at the village of Herkimer, in the town of Herkimer, New York. The defendants, at the date of the submission and for more than a, year previous thereto, were the assessors of the city of Little Palls, New York. In…

1Opinion of the Court

Per Curiam :

Under the charter of the city of Little Falls (Chap. 56£Í of the Laws of 1895) two assessment rolls are made in each year, one in February for the city taxes (§§ 157 and 158 of the charter, as amended by chapter 13 of the Laws of 1896), and one in August for State and county taxes. (§ 151, charter.)

It is not stated in the submission whether the assessment complained of was for city taxes, or for State and county taxes, but from the date of the assessment it is assumed to have been for State and county taxes.

It is assumed by counsel in their briefs that the question submitted is…

2Cases cited1 opinion

  1. Gray v. DanielsAppellate Division of the Supreme Court of the State of New York · 1897

3Cited by16 opinions

  1. In re New York Telephone Co.Appellate Division of the Supreme Court of the State of New York · 1939
  2. Crystal v. City of Syracuse, Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1975
  3. J.K.S.P. Restaurant, Inc. v. County of NassauAppellate Division of the Supreme Court of the State of New York · 1987
  4. People ex rel. Holmes Electric Protective Co. v. ChambersNew York Supreme Court · 1953
  5. People ex rel. New York Edison Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1904

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