People Ex Rel. New York & Harlem Railroad v. Commissioners of Taxes & Assessments
New York Court of Appeals
Appeal from order of the G-eneral Term of the Supreme Court, in the first judicial department, made February 4,1881, wliieh reversed an order affirming on certiorari the proceedings of the commissioners of taxes and assessments of the city of New York, in assessing as real estate, for the purposes of taxation, certain structures which are described in the opinion, (Reported below, 23 Hun, 687.) The facts so far as material are set forth in the opinion.
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Appeal from order of the G-eneral Term of the Supreme Court, in the first judicial department, made February 4,1881, wliieh reversed an order affirming on certiorari the proceedings of the commissioners of taxes and assessments of the city of New York, in assessing as real estate, for the purposes of taxation, certain structures which are described in the opinion, (Reported below, 23 Hun, 687.) The facts so far as material are set forth in the opinion. The commissioners of taxes and assessments in the city of New York, assessed as real estate: “The tunnels, tracks substructures,…
1Opinion of the CourtDanforth, J.
We think the order appealable. Although by its terms the matter is remanded to the tax commissioners, we are referred to no statute under which they can proceed further. Both parties agree that the proceeding is a special one, and we find no aspect in which the order can be regarded as other than a final one. In this respect it differs from the Moore Case (67 N. Y. 555), where a rehearing was ordered before the Special Term, and Matter of the Harlem Railroad (98 N. Y. 12), where the appeal was dismissed, because for aught that appeared, the order was made in the exercise of discretionary…
2Cases cited3 opinions
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
- People Ex Rel. New York Elevated Railroad v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1880
- Matter of MooreNew York Court of Appeals · 1876
3Cited by21 opinions
- Kankakee County Board of Review v. Property Tax Appeal BoardIllinois Supreme Court · 2007
- Conabeer v. . N.Y. Central H.R.R.R. Co.New York Court of Appeals · 1898
- Des Moines City Railway Co. v. City of Des MoinesSupreme Court of Iowa · 1916
- Oskaloosa Water Co. v. Board of EqualizationSupreme Court of Iowa · 1892
- Tide Water Pipe Line Co. v. BerrySupreme Court of New Jersey · 1890
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