People Ex Rel. Erie Railroad v. State Tax Commission

Relator enjoys special franchises in New-burgh and in Jamestown which have been assessed for purposes of taxation. One petition upon which an order of certiorari to review assessments was granted alleges that relator’s right to occupy the crossing at South Water street in Newburgh is not a special franchise and that the assessment at that location is. illegal, erroneous and incorrect. The ground alleged for such illegality is that at the time the railroad and right of way were constructed, that street was not a public highway and was not opened as such until many years after the construction…