Legal Opinion
People ex rel. Mexican Telegraph Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided February 4, 1927PublishedCited by 1 opinion
1Opinion of the CourtProskauer, J.
The relator owns and operates a cable line running from a hut at Coney Island to Colon.
These are certiorari proceedings to review the special franchise tax assessed on the cables between the low-water mark at Coney Island and the three-mile limit, together with the State special franchise right to construct, maintain and operate the same. The unequalized assessment for the year 1921 was fixed at $400,000 and for the year 1922 at $500,000.
The assessments are claimed to be excessive. That the method of assessment used by the Commission was not scientifically exact *403is conceded. However, “ the…
2Cases cited24 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- California v. Central Pacific RailroadSupreme Court of the United States · 1888
- Fargo v. HartSupreme Court of the United States · 1904
- Gromer v. Standard Dredging Co.Supreme Court of the United States · 1912
19 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Western Union Telegraph Co. v. State Board of EqualizationMontana Supreme Court · 1932