People Ex Rel. International Navigation Co. v. Barker
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 20, 1897, which affirmed an order of the Special Term setting aside assessments for taxation on real estate for the year 1896. The facts, so far as material, are stated in the opinion. The structures assessed for taxation were liable to assessment in 1896 unless they then belonged to the mayor, aldermen and commonalty of the city of New York.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 20, 1897, which affirmed an order of the Special Term setting aside assessments for taxation on real estate for the year 1896. The facts, so far as material, are stated in the opinion. The structures assessed for taxation were liable to assessment in 1896 unless they then belonged to the mayor, aldermen and commonalty of the city of New York. (1 R. S. ch. 13, tit. 1, §§ 1, 2; People ex rel. v. Cassity, 46 N. Y. 46; Smith v. Mayor, etc., 68 N. Y. 552; People ex rel. v. Comrs. of…
1Opinion of the CourtGray, J.
The relator is a corporation of the state of Eew Jersey, operating certain steamship lines between the port of Eew York and European ports. It is the tenant and occupant, under three leases made in 1894 by the city of Eew York, of two piers in the waters of the Eorth river and of bulkheads between the same, or adjoining thereto. The leases, under which the relator acquired the right to occupy and to use this property, contain among their provisions one which obligated the lessee “ to erect, construct and maintain ■upon the said pier as widened, during the term of these presents, a shed.” The…
2Cases cited1 opinion
- People Ex Rel. Van Nest v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1880
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- Capitol Records, Inc. v. Naxos of America, Inc.New York Court of Appeals · 2005
- Boston Molasses Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1907
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