People ex rel. New York, Ontario & Western Railway Co. v. State Board of Tax Commissioners
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, the New York, Ontario and Western Railway Company, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 1st day of December, 1908, denying the relator’s motion to require the defendant to make an amended or further return to a writ of certiorari to review an assessment under the Special Franchise Tax Act.
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Appeal by the relator, the New York, Ontario and Western Railway Company, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 1st day of December, 1908, denying the relator’s motion to require the defendant to make an amended or further return to a writ of certiorari to review an assessment under the Special Franchise Tax Act. The relator, f cl aimin g to be aggrieved by a special franchise assessment of $15,000 for its railroad in one of the streets of the village of Hamden, Delaware county, procured a writ…
1Opinion of the Court
Sewell, J.:
The merits of the controversy are not involved upon this áppeal, sis it is simply an appeal from an order denying a motion that the State Board of Tax Commissioners ■ make a further return to the writ.
Section 45 of the Tax Law (Laws of 1896, chap. 908, added by Laws of 1899, chap. 712, and amd. by Laws of 1900, chap. 254) provides that an assessment óf a special franchise by the State Board of Tax Commissioners may be reviewed in the manner prescribed by article 11 of that chapter. Section 252' of the act which is in article 11 requires the officers making a return to return the…
2Cases cited2 opinions
- People Ex Rel. Edison Electric Illuminating Co. v. BarkerNew York Court of Appeals · 1893
- People ex rel. Consolidated Gas Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1903
3Cited by3 opinions
- People ex rel. Hudson v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1911
- People ex rel. Behrer-Nason Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1938
- People ex rel. Buffalo Gas Co. v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1910