People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax Commissioners
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered Octoher 7,1908, which reversed an order o £ Special Term confirming an assessment for purposes of taxation against the special franchise of the relator, annulled a determination of the defendant valuing such special franchise, and remitted the matter of such valuation to said board for further consideration and a new assessment.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered Octoher 7,1908, which reversed an order o £ Special Term confirming an assessment for purposes of taxation against the special franchise of the relator, annulled a determination of the defendant valuing such special franchise, and remitted the matter of such valuation to said board for further consideration and a new assessment. This is a certiorari proceeding under the Tax Law to review the action of the state board of tax commissioners in fixing the sum of $800,000. as the taxable…
1Opinion of the CourtWillard Bartlett, J.
In the determination of this appeal it is essential at the outset to ascertain precisely what questions are presented for our consideration. These depend upon the scope and extent of the powers conferred upon the Supreme Court by the legislature in so-called certiorari proceedings to review the action of the state board of tax commissioners in valuing a special franchise for purposes of taxation. That power is wholly statutory—that is to say, it is derived from the provision of the Tax Law. Ordinarily, the writ of certiorari whereby the court reviews the judicial or quasi-judicial…
2Cases cited9 opinions
- Willcox v. Consolidated Gas Co.Supreme Court of the United States · 1909
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- People Ex Rel. the Panama Railroad v. Commissioners of TaxesNew York Court of Appeals · 1887
- People Ex Rel. Edward & John Burke, Ltd. v. WellsNew York Court of Appeals · 1906
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3Cited by97 opinions
- People Ex Rel. MacCracken v. MillerNew York Court of Appeals · 1943
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- People Ex Rel. Kings County Lighting Co. v. WillcoxNew York Court of Appeals · 1914
- State v. Lone Star Gas Co.Court of Appeals of Texas · 1935
- People Ex Rel. Binghamton Light, Heat & Power Co. v. StevensNew York Court of Appeals · 1911
92 more not listed; retrieve them via the Exa API.