Legal Opinion

Beauty Spring Water Co. v. Village of Lyons Falls

Appellate Division of the Supreme Court of the State of New York

Decided March 13, 1912Published

Appeal by the plaintiff, The Beauty Spring Water Company of Lyons Falls, from a judgment of the Supreme Court in favor of the defendant, entered in the office of the clerk of the county of Lewis on the 10th day of June, 1911, upon the decision of the court rendered after a trial at the Lewis Special Term. The action was commenced on the 29th day of June, 1910, to restrain the defendant from enforcing certain taxes against the property of the plaintiff.

1Opinion of the Court

Kruse, J.:

The plaintiff, a domestic water corporation, challenges the validity of a tax imposed against it by the defendant village for village water works purposes, contending that the village system was installed and is now operated in competition with that of its own.

The question has been here before on an appeal from an order which vacated an order to examine the plaintiff tax debtor. The vacating order was reversed by this court (Matter of Beauty Spring Water Company, 134 App. Div. 17); and, upon appeal to the Court of Appeals, that order was affirmed upon the ground that questions both…

2Cases cited2 opinions

  1. Supplementary Proceedings for Collection of a Tax v. Beauty Spring Water Co.New York Court of Appeals · 1910
  2. Talcott v. Beauty Spring Water Co.Appellate Division of the Supreme Court of the State of New York · 1909

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