People Ex Rel. Mills Water-Works Co. v. Forrest
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the fourth judicial department, entered upon an order made at the May term, 1883, which affirmed a judgment of Special Term dismissing a writ of certiorari, brought to review the proceedings of the assessors of -the town of Mt. Morris, in entering upon their assessment-roll the real estate and property of the relator.
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Appeal from judgment of the General Term of the Supreme Court, in the fourth judicial department, entered upon an order made at the May term, 1883, which affirmed a judgment of Special Term dismissing a writ of certiorari, brought to review the proceedings of the assessors of -the town of Mt. Morris, in entering upon their assessment-roll the real estate and property of the relator. The relator is a corporation organized under the statutes providing for the incorporation of water-works companies, and is located in the village of Mt. Morris. It had entered into a contract with said village,…
1Opinion of the CourtDanforth, J.
The property in question is so clearly within the statute which subjects all lands and personal estate, whether owned by individuals or corporations, to taxation (1 R. S. 387, § 1, as amended by Laws of 1881, chap. 293), that we think it unnecessary to follow in detail the elaborate argument of the appellant. It does not profess to bring the case within any of the exemptions specified in the statute (supra, § 1), and it fails to show any foundation for the claim that the system of water-works in which the property was employed, was in any sense a means or agency of village government. On the…
2Cases cited1 opinion
- City of Rochester v. . Town of RushNew York Court of Appeals · 1880
3Cited by5 opinions
- Skaneateles Water Works Co. v. SkaneatelesSupreme Court of the United States · 1902
- In re New York & W. Water Co.District Court, S.D. New York · 1900
- City of Rochester v. CoeAppellate Division of the Supreme Court of the State of New York · 1898
- H. R. Moch Co. v. Rensselaer Water Co.Appellate Division of the Supreme Court of the State of New York · 1927
- Beauty Spring Water Co. v. Village of Lyons FallsAppellate Division of the Supreme Court of the State of New York · 1912