Legal Opinion

People ex rel. New York Central & Hudson River Railroad v. Priest

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1901PublishedCited by 1 opinion

Appeal by the relator,. The Yew York Central and Hudson Eiver Eailroad . Company, from an order of the Supreme Court, made at the Yew York Special Term and entered in the office of the clerk of the county of Yew York on the 11th day of June, • 1901, quashing a writ of certiorari theretofore issued to review the action of the respondents in assessing, the franchise of the relator, which is engaged in operating a railroad on Park- avenue in the borough of Manhattan.

1Opinion of the Court

Ingraham, J.:

The order appealed from quashed a writ of certiorari issued at the Special Term of the Supreme ■ Court to review the action of the respondents in “ fixing and determining the valuation of a special franchise subject to assessment.” The question presented is whether the Supreme Court in this district has power to'review the action of the respondents which fixed and determined the value of a special franchise subject to assessment for taxation. We have held in the case of People ex rel. Long Island Railroad Co. v. Feiimer (53 *129App. Div. 181) that a writ of certiorari issued under…

2Cases cited1 opinion

  1. People ex rel. Long Island Railroad v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1900

3Cited by1 opinion

  1. Smith v. DunnAppellate Division of the Supreme Court of the State of New York · 1904

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