In re the President of the Albany & Bethlehem Turnpike Road
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 26th day of December, 1903, directed to William Selkirk and others, as assessors of the town of Bethlehem, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in assessing certain real estate in the town of Bethlehem.
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Certiorari issued out of the Supreme Court and attested on the 26th day of December, 1903, directed to William Selkirk and others, as assessors of the town of Bethlehem, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in assessing certain real estate in the town of Bethlehem. The President, Directors and Company pf the Albany and Bethlehem Turnpike Road is a turnpike corporation incorporated by and acting under chapter 90 of the Laws of 1804. Said act of incorporation was amended by chapter 77 of the Laws of 1805,…
1Opinion of the Court
Chase, J.:
The relator’s franchise is not subject to assessment, at least by the town assessors, and the respondents did not assume to assess it. The assessment was upon the five miles of highway as real property, and unless the assessment can be sustained as an assessment upon real' property, it must fall.
By the Tax Law (Laws of 1896, chap. 908, § 2, subd. 3, as amd. *511by Laws of 1899, chap. 712) it is provided: “ The terms 1 land,’ ‘real estate,’ and £ real property ’ as used in this chapter, include the land itself above and under water, all buildings arid other articles and structures,…
2Cases cited2 opinions
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
3Cited by1 opinion
- In re AvenueNew York Supreme Court · 1905