People ex rel. Franklin Mills Co. v. Collins

The above-entitled proceedings come before this court by virtue of writs of certiorari to review the action of the board of education of union free school district No. 2 of Batavia in assessing the relators upon personal property for school tax purposes.

It is conceded the relator in each case is a manufacturing corporation within the definition of the so-called “ Emerson Act,” section 208, subdivision 3, of chapter 726 of the Laws of 1917. The relators contend that by virtue of section 219-j of that act «they are exempted from any assessment on any personal property after the act in question…