Heerwagen v. Crosstown Street Railway Co.
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered January 5, 1901, reversing a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury and granting a new trial. The nature of the action and the facts, so far as material, are stated in the opinion. The construction given bj the trial court to section 46 of the Tax Law is correct.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered January 5, 1901, reversing a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury and granting a new trial. The nature of the action and the facts, so far as material, are stated in the opinion. The construction given bj the trial court to section 46 of the Tax Law is correct. (People ex rel. v. Tax Comrs., 174 N. Y. 438; Johnson v. H. R. R. R. Co., 49 N. Y. 455; Benton v. Wickwire, 54 N. Y. 226; Matter of Miller, 110 N. Y. 216; Smith v.…
1Opinion of the CourtCullen, J.
This action was brought to recover the amount of the city tax imposed upon the respondent, a street surface railroad company, for its special franchise as assessed by the state board of tax commissioners. The defendant claimed to deduct from the tax so imposed the amount paid by it to the city during the previous year under an agreement with the municipality known as the “ Milhurn agreement,” and the principal question presented by this appeal is the right to such deduction. The trial court rendered judgment for the full amount claimed. The Appellate Division, by a divided court, reversed…
2Cases cited3 opinions
- People v. . O'BrienNew York Court of Appeals · 1888
- In re the Trustees of the New York & Brooklyn BridgeNew York Court of Appeals · 1878
- Freel v. . County of QueensNew York Court of Appeals · 1898
3Cited by22 opinions
- Matter of Quinby v. . Public Service Comm.New York Court of Appeals · 1918
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
- City of Hartford v. Connecticut Co.Supreme Court of Connecticut · 1928
- Cahen v. BoylandNew York Court of Appeals · 1956
- Foley v. Equitable Life Assurance Society of United StatesNew York Court of Appeals · 1943
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