Legal Opinion

People ex rel. Buffalo & Lake Erie Traction Co. v. State Board

New York Supreme Court

Decided June 15, 1912PublishedCited by 1 opinion

Proceeding by certiorari for the purpose of assessment made by the state board of tax _ commissioners upon the property and franchises of relator.

1Opinion of the CourtWheeler, J.

This is a proceeding by certiorari for the purpose of reviewing an assessment made by the state board of tax commissioners upon the property and franchises of the relator in the town of Westfield, Chautauqua county. The case is stipulated by the parties, and is submitted upon the following agreed facts:

“First. All facts necessary to make the special franchise assessment reviewed in this proceeding regular and valid on its face were performed by the State Board of Tax Commissioners.

Second. All facts necessary to entitle the relator to in*236stitute and maintain this proceeding were performed by…

2Cases cited4 opinions

  1. City of Rochester v. . Rochester Railway Co.New York Court of Appeals · 1905
  2. People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
  3. People Ex Rel. Niagara Falls Hydraulic Power & Manufacturing Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1911
  4. City of New York v. New York City Railway Co.Appellate Division of the Supreme Court of the State of New York · 1909

3Cited by1 opinion

  1. People ex rel. Metropolitan Street Railway v. State Board of Tax CommissionersNew York Supreme Court · 1912

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