People ex rel. New York Central Railroad v. Graves

The defendants, constituting the State Tax Commission, move to quash and dismiss a writ of certiorari heretofore granted the relator to review special franchise tax assessments in the city of Syracuse.

The first ground upon which the motion is made is that the relator failed to furnish “ certain information pertaining to its special franch se occupations in the City of Syracuse, which information was requested by the State Tax Commission under the provisions of section 44 of the Tax Law.” The section relied upon requires the making of a written report to the Tax Commission containing a full…