Legal Opinion

People ex rel. Rochester Railway Co. v. Pond

Appellate Division of the Supreme Court of the State of New York

Decided February 15, 1899Published

Appeal by the defendants, Charles F. Pond and others, assessors of the city of Rochester, county of Monroe and State of Mew York, and Theodore S. Pulver, clerk of the city of Rochester, from a judgment of the Supreme Court in favor of the relator, entered in the office of the clerk of the county of Monroe on the 18th day of July, 1898, on the hearing upon a writ of certiorari issued to review the assessment of $700,000 imposed on the capital stock and personal property of…

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Appeal by the defendants, Charles F. Pond and others, assessors of the city of Rochester, county of Monroe and State of Mew York, and Theodore S. Pulver, clerk of the city of Rochester, from a judgment of the Supreme Court in favor of the relator, entered in the office of the clerk of the county of Monroe on the 18th day of July, 1898, on the hearing upon a writ of certiorari issued to review the assessment of $700,000 imposed on the capital stock and personal property of the relator, which judgment directed that such assessment be stricken from the roll, and provided that in case the relator…

1Opinion of the Court

Judgment of the Special Term affirmed, with costs, on the opinion of S. D. Bentley, Referee, and of Mash, J., delivered at Special Term.

All concurred.

*331The following are the opinions of S. I). Bentley, Referee, and Rash, J., delivered at Special Term:

S. D. Bentley, Referee :

The relator brings certiorari to review and vacate an assessment made by the assessors of the city of Rochester for the general city taxes of 1897. The assessors assessed the relator for §700,000 upon its capital stock, and for §654,125 upon its real estate. The relator does not object to the valuation put upon its real…

2Cases cited5 opinions

  1. People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
  2. People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1895
  3. People Ex Rel. Glenn's Falls Insurance v. FergusonNew York Court of Appeals · 1868
  4. People Ex Rel. Butchers' Hide & Melting Co. v. AstenNew York Court of Appeals · 1885
  5. People Ex Rel. Second Avenue Railroad v. BarkerNew York Court of Appeals · 1894

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