People ex rel. Niagara Falls Hydraulic Power & Manufacturing Co. v. State Board of Tax Commissioners
New York Supreme Court
Hearing upon writ of certiorari to review the assessment of special franchises for taxation.
1Opinion of the CourtMarcus, J.
This proceeding is brought to review the relator’s special franchise assessment for the year 1908, which is described as being the right to maintain and operate a canal across certain streets in the city of Niagara Falls, and includes the relator’s real estate in street crossings, and also the bridges across the canal at Buffalo avenue, Erie avenue and Main street.
The return further shows that the franchise was finally assessed as a whole and that the amount thereof was not determined by the separate valuation of some of its elements.
The only issue between the parties to be considered is the…
2Cases cited10 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1897
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
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3Cited by1 opinion
- People ex rel. Erie Railroad v. State Tax CommissionNew York Supreme Court · 1926