People ex rel. Rochester Telephone Co. v. State Board of Tax Commissioners

[1] The evidence shows that the franchises-owned by the relator were assessed in the city of Rochester at their full and true value, but that the general and prevailing practice of the local assessors in Rochester has been during all said years to assess real estate in said city below its actual value, in 1901 and 1902 the assessment being 80 per cent., in 1904 and 1905, 79 per cent., and in 1910, 85 per cent, of the actual value. The assessments complained of are therefore open to the objection of inequality, and should all be reduced for these years to the basis on which the general real…