People Ex Rel. President of Albany & Bethlehem Turnpike Road v. Selkirk
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 26, 190J, confirming the proceedings of the defendants in assessing the property of the relator for the purposes of taxation. The facts, so far as material, are stated in the opinion. The relator does not have title to the roadway described in the assessment, and that is apparent on the face of the return.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 26, 190J, confirming the proceedings of the defendants in assessing the property of the relator for the purposes of taxation. The facts, so far as material, are stated in the opinion. The relator does not have title to the roadway described in the assessment, and that is apparent on the face of the return. (Trevivan v. Lawrence, 2 Smith L. C. 510; Bigelow on Estoppel, ch. 1.) It is improper to sustain the assessment actually made by assuming, first, that the relator has other real…
1Opinion of the Court
The relator is a turnpike corporation, which was organized pursuant to an act of the legislature, passed in 1804, and which exists under the same and various amendatory acts. A part of its road, which was constructed over an old highway, is in the town of Bethlehem, in the county of Albany, and in 1903 the assessors of that town assessed its real estate for purposes of taxation. The assessment in the column of the assessment roll, required for the description of the property proposed to be taxed, was in this language: "From city limits to Babcock's Corners and a branch from Corning's Hill to…
2Cases cited4 opinions
- Stuart v. . PalmerNew York Court of Appeals · 1878
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- Matter of Trustees N.Y.P.E. Pub. SchoolNew York Court of Appeals · 1864
- Hudson River Bridge Co. v. . PattersonNew York Court of Appeals · 1878
3Cited by4 opinions
- Howard D. Johnson Company v. KingSupreme Judicial Court of Maine · 1976
- People ex rel. Bear Mountain Hudson River Bridge Co. v. DiamondNew York Supreme Court · 1925
- People Ex Rel. Knickerbocker Safe Deposit Co. v. WellsNew York Court of Appeals · 1905
- In re the City of New YorkNew York Supreme Court · 1951