People ex rel. Nassau Electric Railroad v. Grout
Appellate Division of the Supreme Court of the State of New York
Appeal ¡by the relator, the ¡Nassau Electric Railroad Company, from somuch of. an order of the Supreme Court, made at the Kings County Special Term and entered in 'the office of the clerk of the county of Kings on the 13th day of October, 19.06, granting a peremptory writ of mandamus, as denies the relator’s motion that the defendants be required to credit upon the special franchise tax of the relator for the year 1900 a certain sum paid by it to the commissioner of 'bridges…
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Appeal ¡by the relator, the ¡Nassau Electric Railroad Company, from somuch of. an order of the Supreme Court, made at the Kings County Special Term and entered in 'the office of the clerk of the county of Kings on the 13th day of October, 19.06, granting a peremptory writ of mandamus, as denies the relator’s motion that the defendants be required to credit upon the special franchise tax of the relator for the year 1900 a certain sum paid by it to the commissioner of 'bridges for bridge tolls.
1Opinion of the Court
Gaynor, J.:
The scheme of the statute for the taxation of special franchises (incorporated in the. Tax Law) is that they are assessed at their value without any diminution for any local public charges thereon, and that such charges are tó be deducted from the tax when levied. *131Section 46 requires that if there lias been paid to the city, town or ■ village for the tax year, under any agreement therefor, ox under any statute requiring the same, any sum based upon a percentage of gross earnings, or any other income, or any license fee, or any sum of money on account of such special franchise,…
2Cited by8 opinions
- New York & Queens Electric Light & Power Co. v. DelaneyNew York Court of Appeals · 1920
- In re New York Railways Co.Appellate Division of the Supreme Court of the State of New York · 1916
- Amtorg Trading Corp. v. CommissionerUnited States Board of Tax Appeals · 1932
- Amtorg Trading Corp. v. CommissionerUnited States Board of Tax Appeals · 1932
- Brooklyn, Queens County & Suburban Railroad v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1928
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