People ex rel. New York Elevated Railroad v. Commissioners of Taxes
New York Supreme Court
Appeal from a judgment entered herein, so far as it relates to the assessment laid upon the relator’s foundation and superstructure. The judgment was rendered on ihe return to a certiorari,. issued to review the action of the tax commissioners in assessing the relator for real and personal estate.
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Appeal from a judgment entered herein, so far as it relates to the assessment laid upon the relator’s foundation and superstructure. The judgment was rendered on ihe return to a certiorari,. issued to review the action of the tax commissioners in assessing the relator for real and personal estate. The relator had acquired title by proceedings in foreclosure, and under the rapid transit act (chap. 606 of 1875), to the property and franchises of the West Side and Yonkers Patent Railway Company, incorporated by chapter 489 of 1867. The foundations, columns and superstructure of the relator's…
1Opinion of the Court
Barrett, J. :
First. With respect to the foundations and superstructure the case is directly within the principle of People ex rel. D. and F. Railroad, Co. v. Cassity (46 N. Y., 46), and The People ex rel. Erie R. R. Co., v. Beardsley (52 Barb., 105).
The track of a railway company was there held to be taxable as ‘land’ under the statutory definition of that term, (1 R. S., 387, §§ 1, 2.)
It matters not that the easement is unaccompanied by the fee, nor even that the fee is vested hi the taxing authority. (Same cases.)
So far as this question is concerned, there is nc distinction.in principle…
2Cases cited12 opinions
- Walker v. ShermanNew York Supreme Court · 1839
- Potter v. . CromwellNew York Court of Appeals · 1869
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- People Ex Rel. Citizens' Gas-Light Co. v. Board of AssessorsNew York Court of Appeals · 1868
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
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