New York, Lackawanna & Western Railway Co. v. Roll
New York Supreme Court
Demurrer to a complaint in an action to restrain the assessors of the town of Alden from inserting in the assessment-roll of said town the valuation of plaintiff’s so-called special franchise in said-town, as fixed and determined by the State Board of Tax Commissioners.
1Opinion of the CourtKenefick, J.
The plaintiff is a domestic corporation owning and operating a steam railroad which crosses six public highways at grade in the town of Alden, Erie county. The State Board of Tax Commissioners, acting under chapter 712 of the Laws of 1899, *322as amended by chapter 254 of the Laws of 1900, known .as the Franchise Tax Law, have assessed these highway crossings as special franchises, fixed the valuation thereof, and filed a statement of such valuation with the clerk of said town. The assessors of the town having received from the clerk a certified copy of such statement, threatened to insert such…
2Cases cited5 opinions
- The" Abbotsford"Supreme Court of the United States · 1879
- Blake v. National BanksSupreme Court of the United States · 1875
- Whitcomb v. RoodSupreme Court of Vermont · 1847
- People's Rapid Transit Co. v. DashNew York Court of Appeals · 1890
- Buffalo Gas Co. v. VolzNew York Supreme Court · 1900
3Cited by8 opinions
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
- Chesapeake & Ohio Railway Co. v. HewinSupreme Court of Virginia · 1929
- State ex rel. B. Schade Brewing Co. v. Superior CourtWashington Supreme Court · 1911
- Banner Milling Co. v. StateNew York Court of Claims · 1921
- People ex rel. New York Central & Hudson River Railroad v. WoodburyNew York Supreme Court · 1910
3 more not listed; retrieve them via the Exa API.