People ex rel. Metropolitan Street Railway v. State Board of Tax Commissioners
New York Supreme Court
Certiorari by the People, on the relation of the Metropolitan Street Railway, to review the assessments of the State Board of Tax Commissioners in which the City of New York intervened. Assessments modified,
1Opinion of the CourtMcCALL, J.
Certiorari to review assessments for special franchise tax. In these thirteen proceedings the relators, corporations engaged *336in the operation of street railways in the city of New York, and forming the system known as the Metropolitan Street Railway, complain of an assessment, in gross, in the sum of $58,000,000, fixed by the respondent board of tax commissioners as the value of the special franchise of these corporations for the purposes of taxation for the year 1910. The proof before me has been directed to the proposition that according to what is called the net earnings rule (People ex…
2Cases cited11 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
- Heerwagen v. Crosstown Street Railway Co.New York Court of Appeals · 1904
- People ex rel. Third Avenue Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1909
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