People ex rel. New York, W. S. & B. Railway Co. v. Johnson
Appellate Division of the Supreme Court of the State of New York
Appeal from special term. Certiorari by the people of the state of New York, on relation of the New York, West Shore & Buffalo Bailway Company and the New York Central & Hudson Biver Bailroad Company, against Spencer Johnson and others, assessors of the town of Biga, county of Monroe, state of New York, to review an assessment for taxes. Erom an order dismissing the writ, plaintiffs appeal.
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Appeal from special term. Certiorari by the people of the state of New York, on relation of the New York, West Shore & Buffalo Bailway Company and the New York Central & Hudson Biver Bailroad Company, against Spencer Johnson and others, assessors of the town of Biga, county of Monroe, state of New York, to review an assessment for taxes. Erom an order dismissing the writ, plaintiffs appeal. The New York, West Shore & Buffalo Railway Company is the owner, and the New York Central & Hudson River Railroad Company is the lessee, of about 5.37 miles of single track railroad, and of about 4.37…
1Opinion of the CourtFollett, J.
Section 36 of the tax law provides;
“Such complainant [person aggrieved] shall file with the assessors a statement, under oath, specifying the respect in which the assessment is complained of as incorrect, which verification must be made by the person assessed, or whose property is assessed, or by some person authorized to make such statement and who has knowledge of the facts stated therein.”
This section defines the procedure to be taken by persons or corporations who deem themselves aggrieved by over or unequal valuation, and, like all laws of procedure, is not to be strictly construed, so…
2Cases cited1 opinion
- Matter of CorwinNew York Court of Appeals · 1892
3Cited by3 opinions
- People ex rel. Erie Railroad v. WebsterAppellate Division of the Supreme Court of the State of New York · 1900
- People ex rel. New York, W. S. & B. Railroad v. JohnsonAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. New York, W. S. & B. Railroad v. JohnsonAppellate Division of the Supreme Court of the State of New York · 1898