People ex rel. Hudson & Manhattan Railraod v. State Board of Tax Commissioners
New York Court of Appeals
Cboss-appeals by the relator and the intervenor from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 4, 1911, which reversed an order of Special Term reducing the special franchise tax of the relator, for the year 1908, .from $6,900,000, as fixed by the state board of tax commissioners, to $3,596,326.35, but modified the determination of said tax board by reducing the valuation to $6,141,000. Cross-appeals by the…
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Cboss-appeals by the relator and the intervenor from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 4, 1911, which reversed an order of Special Term reducing the special franchise tax of the relator, for the year 1908, .from $6,900,000, as fixed by the state board of tax commissioners, to $3,596,326.35, but modified the determination of said tax board by reducing the valuation to $6,141,000. Cross-appeals by the relator and the intervenor from an order of the Appellate Division of the Supreme Court in the first judicial department,…
1Opinion of the Court
Cullen, Ch. J.
The appeals in these two proceedings present, with a single exception, the same questions for review, and, therefore, in this opinion may be considered together — the exception, which occurs in the 1909 assessment, being treated separately. The assessment for the year 1908 was reviewed by the Special Term of the Supreme Court in the county of Albany, which court reduced the valuation as fixed by the state board of tax commissioners almost one-half. On appeal the Appellate Division of the third department reversed the decision of the Special Term both on the facts and the law,…
2Cases cited7 opinions
- People v. . O'BrienNew York Court of Appeals · 1888
- Langdon v. . Mayor, Etc., of City of N.Y.New York Court of Appeals · 1883
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- N.Y.C. H.R.R.R. Co. v. . AldridgeNew York Court of Appeals · 1892
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- People Ex Rel. N.Y.C. H.R.R.R. Co. v. . PriestNew York Court of Appeals · 1912
- People Ex Rel. Third Avenue Railroad v. State Board of Tax CommissionersNew York Court of Appeals · 1914
- Consolidated Edison Co v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1980
- People ex rel. Harlem River & Port Chester Railroad v. State Board of Tax CommissionersNew York Court of Appeals · 1915
- Algonquin Gas Transmission Co. v. MooreNew York Supreme Court · 1956
11 more not listed; retrieve them via the Exa API.