People ex rel. Joline v. State Board of Tax Commissioners
New York Supreme Court
Certiorari by the People, on relation of Adrian H. Joline and another, as receivers of the Metropolitan Street Railway, to review an assessment of the special franchise of the railway company for taxation for the year 1911. Modified.
1Opinion of the CourtDavis, J.
These proceedings are brought under section 46 of the
Tax Law (Consol. Laws, c. 60) by the relators to review assessments for taxation of special franchises of the Metropolitan Railway Company and its subsidiary roads for the year 1911, made by the State Board of Tax Commissioners. The total of assessments as laid is $49,-057,000: At the rate of 1.72248, the tax for 1911 amounts to $844,-997.02. The writs of certiorari commanded the respondents to include in their return a specific statement as to the modus operandi by which they arrived at the assessment made by them. The return, however,…
2Cases cited5 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- Shepard v. Northern Pac. Ry. Co.U.S. Circuit Court for the District of Minnesota · 1911
- Heerwagen v. Crosstown Street Railway Co.New York Court of Appeals · 1904
- People Ex Rel. Manhattan Railway Co. v. WoodburyNew York Court of Appeals · 1911
- People Ex Rel. Niagara Falls Hydraulic Power & Manufacturing Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1911