People ex rel. v. New York Central & Hudson River Railroad
New York Court of Appeals
Cross-appeals from an order of the Appellate Division of the Supreme. Court in the third judicial department, entered March 26, 1912, which affirmed an order of Special Term reducing a special franchise tax assessment upon property of the relator for the year 1900. The facts, so far as material, are stated in the opinion.
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Cross-appeals from an order of the Appellate Division of the Supreme. Court in the third judicial department, entered March 26, 1912, which affirmed an order of Special Term reducing a special franchise tax assessment upon property of the relator for the year 1900. The facts, so far as material, are stated in the opinion. The state board of tax commissioners was and is without jurisdiction, because the railroad of the relator in Park avenue had been built, maintained and operated long prior to the coming into existence as a public street of the strip of land on which it was so constructed,…
1Opinion of the CourtChase, J.
The relator is a domestic corporation, and a lessee from the New York and Harlem Bailroad Company, a domestic railroad corporation, of a line of railroad extending from 42nd street in the city and state of New York, to and beyond the Harlem river. By the terms of said lease the relator contracted to pay all taxes and assessments made, levied of imposed upon any of the property or franchises óf said Harlem company.
In March, 1900, the state board of tax commissioners made an assessment upon an alleged special franchise constructed, maintained or operated by said Harlem company, and fixed the…
2Cases cited20 opinions
- Chicago, Burlington & Quincy Railroad v. ChicagoSupreme Court of the United States · 1897
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Story v. . New York Elevated R.R. Co.New York Court of Appeals · 1882
- Santa Clara County v. Southern Pacific RailroadSupreme Court of the United States · 1886
- Lake Shore & Michigan Southern Railway Co. v. SmithSupreme Court of the United States · 1899
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3Cited by2 opinions
- Schultz v. Teichman Engineering & Construction Co.New York Supreme Court · 1913
- In re O'BrienAppellate Division of the Supreme Court of the State of New York · 1912