Legal Opinion

People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax Commissioners

New York Court of Appeals

Decided April 28, 1903PublishedCited by 157 opinions

Appeal in each of the above-entitled proceedings from an order of the Appellate Division of the Supreme Court in-the third judicial department, entered January 30, 1903, which reversed an order of Special Term reducing and confirming as reduced an assessment upon the special franchises of the respective relators.

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Appeal in each of the above-entitled proceedings from an order of the Appellate Division of the Supreme Court in-the third judicial department, entered January 30, 1903, which reversed an order of Special Term reducing and confirming as reduced an assessment upon the special franchises of the respective relators. The assessments in question were made in the year 1900, pursuant to the provisions of the Tax Law, as amended by chapter 712 of the Laws of 1899. Separate writs of certiorari, granted to review the respective assessments, resulted in an order in each proceeding appointing a referee…

1Opinion of the CourtVann, J.

These appeals were argued together and the questions of law presented are common to all the proceedings. The only questions peculiar to any case were questions of fact, ■which have been finally disposed of by the concurrent action of the courts below, as they united in adopting the facts as found by the referee. The main discussion at our bar, as well as in the four opinions written in the Appellate Division, related to the question whether the statute under which the assessments were made violates that part of the Constitution which provides for home rule in certain political divisions of…

2Cases cited38 opinions

  1. Cohens v. VirginiaSupreme Court of the United States · 1821
  2. People v. . O'BrienNew York Court of Appeals · 1888
  3. The People v. . Simeon DraperNew York Court of Appeals · 1857
  4. The People v. . KerrNew York Court of Appeals · 1863
  5. Metropolitan Board of Excise v. . BarrieNew York Court of Appeals · 1866

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3Cited by157 opinions

  1. Lanza v. WagnerNew York Court of Appeals · 1962
  2. People v. BetheaNew York Court of Appeals · 1986
  3. People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
  4. State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
  5. Matter of McAneny v. . Bd. of Estimate, Etc.New York Court of Appeals · 1922

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