People ex rel. Second Avenue Railroad v. Barker
New York Supreme Court
Appeal from special term, New York county. Petition by the people of the state of New York, on the relation of the Second Avenue Railroad Company, for a writ of certiorari to review the proceedings of Edward P. Barker and others, as commissioners of taxes and assessments for the city and county of New York, in refusing to consider the indebtedness of relator in assessing its capital stock for taxation. From an order vacating the assessment the commissioners appeal.
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Appeal from special term, New York county. Petition by the people of the state of New York, on the relation of the Second Avenue Railroad Company, for a writ of certiorari to review the proceedings of Edward P. Barker and others, as commissioners of taxes and assessments for the city and county of New York, in refusing to consider the indebtedness of relator in assessing its capital stock for taxation. From an order vacating the assessment the commissioners appeal. The Second Avenue Railroad was incorporated January 21, 1853, under chapter 140, Laws 1850, (the general railroad act,) and…
1Opinion of the CourtFollett, J.
It was conceded by the counsel for the commissioners on the hearing before the referee that the actual value of the realty of the corporation did not exceed $1,000,000, and he concedes in his brief that the evidence returned by the referee shows that the actual value of its personalty did not exceed $590,-269, which fixes the total value of the relator’s property at $1,390,-269, which is $348,604 less than its liabilities. The learned counsel for the appellants states in his brief that the only question which he presents for consideration on this appeal is “whether, as a matter of law, the…
2Cases cited6 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Glenn's Falls Insurance v. FergusonNew York Court of Appeals · 1868
- People Ex Rel. Butchers' Hide & Melting Co. v. AstenNew York Court of Appeals · 1885
- People ex rel. Pacific Mail Steamship Co. v. Commissioners of Taxes & AssessmentsNew York Supreme Court · 1873
- People Ex Rel. Commonwealth Insurance v. ColemanNew York Court of Appeals · 1889
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3Cited by1 opinion
- People ex rel. Equitable Gaslight Co. v. BarkerNew York Supreme Court · 1894