People ex rel. Hudson & Manhattan Railroad v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Cross-appeals by the relator, the Hudson and Manhattan Railroad Company, and the City of New York, intervenor, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the- clerk of the county of Albany on the 17th day of September, 1910, as amended and resettled by an order 'entered on the 22d day .of October, 1910, reducing the special, franchise tax of the relator for the year 1908-from $6,900,000,.as fixed by the State Board of Tax…
Read the full summary
Cross-appeals by the relator, the Hudson and Manhattan Railroad Company, and the City of New York, intervenor, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the- clerk of the county of Albany on the 17th day of September, 1910, as amended and resettled by an order 'entered on the 22d day .of October, 1910, reducing the special, franchise tax of the relator for the year 1908-from $6,900,000,.as fixed by the State Board of Tax Commissioners, to $3,596,326.35, and confirming the assessment as so reduced.
1Opinion of the Court
Kellogg, J. :
“ In the consideration of this case we are bound to assume at the outset that the valuation of the relator’s special franchise as fixed by the state board of tax commissioners was correct. ‘It is essential that a party assailing the validity of an assessment should make it conclusively appear that the method by which the assessors arrived at the result complained of was incorrect, and that the assessment does not represent the fair value of the property assessed.’ ” (People ex rel. Jamaica W. S. Co. v. Tax Comrs., 196 N Y. 39, 53.)
Section 252 (now 292) of the'Tax Law requires the…
2Cases cited1 opinion
- People Ex Rel. Buffalo Gas Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1910
3Cited by2 opinions
- People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1913
- People ex rel. Hudson v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1911