People ex rel. Delaware & Hudson Canal Co. v. Barker

The relator insists that the commissioners in the process of assessing its capital for purposes of taxation had no legal right to include the value of its real estate at any other sum than its assessed value, or, in other words, to consider the real estate at all as a factor entering into an assessment under chapter 456 of *189the Laws of 1857, which regulates the manner of making such assessments. I dissent from this view for the reasons which I have given in the case of People ex rel. New York Clearing House Building Co. v. Barker, post page, 192, and which it is unnecessary here to repeat. In…