People of New York ex rel. Hudson & Manhattan Railroad v. State Board of Tax Commissioners
New York Supreme Court
Trial upon return to writ of certiorari heretofore issued herein to review the 'assessment of relator’s special franchises in the city of New York for the year 1908, made hy the State Board of Tax Commissioners.
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Trial upon return to writ of certiorari heretofore issued herein to review the 'assessment of relator’s special franchises in the city of New York for the year 1908, made hy the State Board of Tax Commissioners. The relator is a consolidated company, resulting from the consolidation of New York and Jersey Railroad Company, Hoboken and Manhattan Railroad Company and Hudson and Manhattan Railroad'Company, which consolidation was effected in December, 1906. In 1891 the State, by patent, granted to the Hudson Tunnel Railway Company, its successors and assigns, “ a right of way 160 feet in width…
1Opinion of the CourtLeBoeuf, J.
This case is submitted under peculiar conditions.
Relator claimed its special franchises non-assessable, or, if assessable at all, only to be valued on the basis of the junk value of its physical property in the tunnels, to wit, $45.,000.
*7The respondents attempt to- sustain, an assessment of $6,900,000, made on tangibles alone, and upon an erroneous theory, with a technical motion to quash the writ. This mainly based upon the fact that before the State board relator claimed its special franchises not assessable.
It appears from the record accompanying’ the return that the evidence upon which the…
2Cases cited4 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- People Ex Rel. Pennsylvania Railroad v. WempleNew York Court of Appeals · 1893
- People ex rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1908
- People Ex Rel. Buffalo Gas Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1910
3Cited by1 opinion
- Crystal Lime & Cement Co. v. RobbinsUtah Supreme Court · 1949