People ex rel. Interborough R. T. Co. v. Purdy

Certiorari proceedings instituted to review an assessment upon certain alleged real property of the relator, consisting of tunnels under Twelfth avenue and Fifty-eighth street, in the borough of Manhattan. It "is not alleged that there is an over valuation or an inequality with respect to the assessment; but it is asserted that the assessment is illegal upon the ground that under certain statutes the tunnels in question are exempt from taxation. The property consists of a concrete tunnel under the bed of Twelfth avenue, connecting property of the relator on either side of said avenue, and it…