New York Railways Co. v. City of New York
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered July 23, 1914, affirming a judgment in favor of defendants entered upon a dismissal of the complaint by the court on trial at Special Term in an action in equity to remove a cloud upon title. The facts, so far as material, are stated in the opinion. The franchise payments in question are legally deductible from the 1900 special franchise taxes.
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Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered July 23, 1914, affirming a judgment in favor of defendants entered upon a dismissal of the complaint by the court on trial at Special Term in an action in equity to remove a cloud upon title. The facts, so far as material, are stated in the opinion. The franchise payments in question are legally deductible from the 1900 special franchise taxes. (Heerwagen v. C. S. R. R. Co., 90 App. Div. 275; 179 N. Y. 99; People ex rel. T. A. R. R. Co. v. Tax Comrs., 157 App. Div. 731; 212 N. Y.…
1Opinion of the CourtChase, J.
An act to tax special franchises passed the legislature at the regular session in 1899. It was not approved by the governor. An extraordinary session of the legislature was called. In his message to the legislature in extraordinary session (Public Papers of Governor Roosevelt, 1899, page 102), dated May 22, 1899, Governor Roosevelt said:
“ The bill before me fails to take account of the fact that, in a very unequal and irregular way, many corporations do already pay a certain, though usually an utterly inadequate, sum in taxes. Some pay nothing at all to the local municipalities; but others…
2Cases cited8 opinions
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
- Heerwagen v. Crosstown Street Railway Co.New York Court of Appeals · 1904
- People Ex Rel. Third Avenue Railroad v. State Board of Tax CommissionersNew York Court of Appeals · 1914
- People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1913
- Heerwagen v. Crosstown Street Railway Co.Appellate Division of the Supreme Court of the State of New York · 1904
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3Cited by5 opinions
- In re the Appraisal under the Transfer Tax Law of the Property of DavisonNew York Surrogate's Court · 1930
- Standard Accident Insurance v. NewmanNew York Supreme Court · 1944
- Teleprompter Corp. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1981
- Nickobon, Inc. v. RossCity of New York Municipal Court · 1947
- Teleprompter Manhattan CATV Corp. v. City of New YorkNew York Supreme Court · 1979