Legal Opinion

People ex rel. Brooklyn Heights Railroad v. State Board of Tax Commissioners

New York Supreme Court

Decided December 15, 1910PublishedCited by 6 opinions

Oebtiobaki to review the special franchise assessment of the relator in the borough of Queens, for the year 1905.

1Opinion of the CourtLa Boeuf, J.

Relator is a Eew York corporation. During 1904 and 19i0'5 it operated as lessee six separate surface electric railroad lines owned by the Brooklyn City Railroad Company, three of which were operated exclusively in the borough of Queens, and three operated partly in Queens and partly in Brooklyn borough.-

The percentage of track of the three lines not wholly operated in Queens was fifty-six and nine-tenths track miles in Queens, and forty-three and one-tenth track miles in Brooklyn.

As to the last three lines, cars starting from some point in Brooklyn ran to the end of the line in Queens and…

2Cases cited6 opinions

  1. City of Knoxville v. Knoxville Water Co.Supreme Court of the United States · 1909
  2. People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
  3. People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
  4. People Ex Rel. Delaware & Hudson Co. v. StevensNew York Court of Appeals · 1909
  5. People ex rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1908

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3Cited by6 opinions

  1. Fidelity Union Trust Co. v. McGrawNew Jersey Court of Chancery · 1946
  2. Guaranty Trust Co. of New York v. Grand Rapids, G. H. & M. Ry. Co.District Court, W.D. Michigan · 1931
  3. People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1913
  4. Staten Island Edison Corp. v. MooreNew York Supreme Court · 1955
  5. Building Service Local 32B-J Pension Fund v. 101 Ltd. PartnershipAppellate Division of the Supreme Court of the State of New York · 2017

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