Heerwagen v. Crosstown Street Railway Co.
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, the Crosstown Street Railway Company of -. Buffalo and others, from a judgment of the Supreme Court in. favor of the plaintiff, entered in the office of the clerk of the county of Erie on the 13th day of October, 1902, upon the decision of. the court rendered after a trial at the Erie- Trial Term, a jury having been waived.
1Opinion of the Court
Spring, J.:
This action was commenced to recover a tax for the fiscal year, 1900-1901, levied against the franchise of the defendant, the Crosstown Street Railway Company, in accordance with the Special Franchise Tax Law (Laws of 1899, chap. 712 as amd.) and which tax- it is *278claimed was due and unpaid to the city of Buffalo. The defendant had paid to the city within the year next preceding the maturity of the tax certain percentages which it contended should be deducted from the amount of the tax in compliance with section 46 of the Tax Law (Laws of 1896, chap. 908, added by Laws of 1899,…
2Cases cited9 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- Beekman v. . Third Avenue R.R. Co.New York Court of Appeals · 1897
- Barhite v. Home Telephone Co.Appellate Division of the Supreme Court of the State of New York · 1900
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3Cited by4 opinions
- People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1913
- Chase Manhattan Bank v. CDC Financial Corp.Connecticut Appellate Court · 1999
- New York Railways Co. v. City of New YorkNew York Court of Appeals · 1916
- People ex rel. N. Y. Westchester v. HydeAppellate Division of the Supreme Court of the State of New York · 1911