Legal Opinion

People Ex Rel. Manhattan Railway Co. v. Barker

New York Court of Appeals

Decided June 11, 1895PublishedCited by 44 opinions

Cboss-appeals from order of the General Term of the-Supreme Court in the first judicial department, made April 11, 1895, which reversed an order of Special Term vacating and setting aside an assessment of the relator’s capital stock for taxation as personal property for the year 1894, and affirmed the proceedings of the commissioners of taxes and assessments. The facts, so far as material, are stated in the opinion.

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Cboss-appeals from order of the General Term of the-Supreme Court in the first judicial department, made April 11, 1895, which reversed an order of Special Term vacating and setting aside an assessment of the relator’s capital stock for taxation as personal property for the year 1894, and affirmed the proceedings of the commissioners of taxes and assessments. The facts, so far as material, are stated in the opinion. The relator furnished to the commissioners all the evidence required by the statute, and all required by the commissioners themselves. (1 R. S. [8th ed.] 414, § 2.) The…

1Opinion of the CourtIIaight, J.

On the 8th day of January, 1894, the commissioners of taxes and assessments of the city of 27ew York assessed the relator, the Manhattan Eailway Company, for its personal property at the sum of $30,000,000. In the month of April thereafter the relator filed a statement upon one of the blank forms furnished by the department of taxes and assessments showing its condition on the second Monday of January, 1894. An examination of the treasurer of- the company was thereupon had by the commissioners, who then reduced the assessment and fixed it at the sum of $17,860,712. The relator thereupon…

2Cases cited3 opinions

  1. People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
  2. People Ex Rel. Edison Electric Illuminating Co. v. BarkerNew York Court of Appeals · 1893
  3. People Ex Rel. Equitable Gas Light Co. v. BarkerNew York Court of Appeals · 1894

3Cited by44 opinions

  1. People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
  2. People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1897
  3. People Ex Rel. Wallington Apartments, Inc. v. MillerNew York Court of Appeals · 1942
  4. People Ex Rel. D., L. W.R.R. Co. v. . ClappNew York Court of Appeals · 1897
  5. People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927

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