People ex rel. East River Terminal Railway v. State Board of Tax Commissioners

The relator occupies with its tracks certain streets in the city of New York for railroad purposes; but resists the payment of the special franchise tax thereon. It has used the streets for a number of years and now argues the invalidity of its right so to do as a ground for exemption from payment of the tax imposed upon the exercise of this privilege. The question has been argued at length by counsel for relator and the defendants. The relator claims that it is unlawfully in the streets and, therefore, cannot be taxed for their use, and the city claims that the relator has a complete special…