People Ex. Rel. Buffalo & Lake Erie Traction 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 fourth judicial department, entered April 30, 1913, which affirmed an order of Special Term reducing a special franchise tax assessed against the relator in the city of Dunkirk for the year 1911. The facts, so far as material, are stated in the opinion. The state board of tax commissioners properly included the value of the pavement in the assessment. (People ex rel. M. S. Ry.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered April 30, 1913, which affirmed an order of Special Term reducing a special franchise tax assessed against the relator in the city of Dunkirk for the year 1911. The facts, so far as material, are stated in the opinion. The state board of tax commissioners properly included the value of the pavement in the assessment. (People ex rel. M. S. Ry. Co. v. Tax Comrs., 174 N. Y. 417; People ex rel. N. Y. C. & H. R. R. R. Co. v. Woodbury, 203 N. Y. 167; People ex rel. D. & F. R. R. Co. v.…
1Opinion of the CourtWillard Bartlett, J.
This appeal presents the question whether the pavement which a street railroad corporation is obliged to construct and maintain between and near its tracks is to be treated as tangible property of the corporation in assessing the value of its special franchise.
The appellant contends that this court has already decided the question in the affirmative; and that in any event it ought to follow several decisions in which the Special Term and the Appellate Division of the Supreme Court have held that such pavement was to be deemed part of the tangible property of the corporation.
We must first,…
2Cases cited4 opinions
- City of Rochester v. . Rochester Railway Co.New York Court of Appeals · 1905
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
- People ex rel. Kings County Lighting Co. v. WillcoxAppellate Division of the Supreme Court of the State of New York · 1913
- People ex rel. Queens County Water Co. v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1913
3Cited by10 opinions
- People ex rel. Central Hudson Gas & Electric Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1926
- Peo. Ex Rel. N.Y., O. W.R. Co. v. . Tax Comrs.New York Court of Appeals · 1915
- People ex rel. New York Cent. & H. R. R. v. PurdyNew York Supreme Court · 1914
- People ex rel. New York Central & Hudson River Railroad v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1923
- People ex rel. New York v. State Board of Tax CommissionersNew York Court of Appeals · 1915
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