People ex rel. West Shore Railroad v. Johnson
Appellate Division of the Supreme Court of the State of New York
Appeal by the relators, The West Shore Railroad Company and The New York Central and Hudson River Railroad Company, lessee of said West Shore Railroad, from an order of the Supreme Court, made at the Monroe Special Term and entered in the office of the clerk of the county of Monroe on the 2d day of December, 1897, dismissing a writ of certiorari issued to review an assessment for taxes.
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Appeal by the relators, The West Shore Railroad Company and The New York Central and Hudson River Railroad Company, lessee of said West Shore Railroad, from an order of the Supreme Court, made at the Monroe Special Term and entered in the office of the clerk of the county of Monroe on the 2d day of December, 1897, dismissing a writ of certiorari issued to review an assessment for taxes. The New York, West Shore and Buffalo Railroad Company, referred to in the opinion, was reorganized on or about December 5, 1885, under the name of The West Shore Railroad Company. The New York, West Shore and…
1Opinion of the Court
Follett, J.:
Section 36 of the Tax Law provides: “Such complainants (person aggrieved) shall file with the assessors a statement, under oath, specifying the respect in which the assessment complained of is incorrect, which verification must be made by the person assessed, or whose property is assessed, or by some person authorized to make such statement, and who has knowledge of the facts stated therein.”
This section defines the procedure to be taken by persons or corporations who deem themselves aggrieved by over or unequal valuation, and, like all laws of procedure, is not to be strictly…
2Cases cited1 opinion
- Rochester Lantern Co. v. Stiles & Parker Press Co.New York Court of Appeals · 1892
3Cited by5 opinions
- People ex rel. Erie Railroad v. WebsterAppellate Division of the Supreme Court of the State of New York · 1900
- People ex rel. American Manufacturing Co. v. GiffordNew York Supreme Court · 1929
- People ex rel. Scobell v. KilbornNew York Supreme Court · 1901
- People ex rel. Erie Railroad v. WebsterAppellate Division of the Supreme Court of the State of New York · 1900
- People ex rel. New York, W. S. & B. Railroad v. JohnsonAppellate Division of the Supreme Court of the State of New York · 1898