People ex rel. Harlem River & Port Chester Railroad v. State Board of Tax Commissioners
New York Court of Appeals
Appeal from three orders of the Appellate Division of the Supreme Court in the first judicial department, entered December 31, 1911, which affirmed three orders of Special Term reducing relator’s special franchise assessment for the years 1909, 1910 and 1911 respectively and confirming said assessment as so reduced. The facts, so far as material, are stated in the opinion. The river crossings were improperly assessed under the Special Franchise Tax Law. (People ex rel. Met.
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Appeal from three orders of the Appellate Division of the Supreme Court in the first judicial department, entered December 31, 1911, which affirmed three orders of Special Term reducing relator’s special franchise assessment for the years 1909, 1910 and 1911 respectively and confirming said assessment as so reduced. The facts, so far as material, are stated in the opinion. The river crossings were improperly assessed under the Special Franchise Tax Law. (People ex rel. Met. St. Ry. Co. v. Tax Comrs., 174 N. Y. 417; People ex rel. N. Y. C. & H. R. R. R. Co. v. Woodbury, 206 N. Y. 304; People…
1Opinion of the CourtChase, J.
The relator is a domestic railroad corporation. It was organized pursuant to chapter 763 of the Laws of 1866, by which act it was made lawful for certain persons therein named, and their associates “ When duly formed into a corporation, under and pursuant to an act to authorize the formation of railroad corporations, and to regulate the same, passed April second, eighteen - hundred and fifty, except as hereinafter (therein) provided, to construct, maintain and operate a railroad, * * * from some point at or near the Byram river, at the village of Port Chester, in the town of Eye, in the *509county…
2Cases cited5 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- Smith v. . BartlettNew York Court of Appeals · 1905
- People ex rel. Hudson & Manhattan Railraod v. State Board of Tax CommissionersNew York Court of Appeals · 1911
- People Ex Rel. N.Y.C., Etc., Co. v. . GourleyNew York Court of Appeals · 1910
- People Ex Rel. Buffalo & Lake Erie Traction Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1913
3Cited by8 opinions
- People Ex Rel. Postal Telegraph-Cable Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1918
- People Ex Rel. N.Y.C.R.R. Co. v. Tax Comm.New York Court of Appeals · 1924
- Sandusky Bay Bridge Co. v. Fall, Treas.Ohio Court of Appeals · 1931
- Colonial Pipeline Co. v. State Board of Equalization & AssessmentNew York Supreme Court · 1975
- People ex rel. New York Central Railroad v. State Tax CommissionNew York Court of Appeals · 1924
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