People Ex Rel. New York, Westchester & Boston Railway Co. v. Ebstein

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered February 28, 1916, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendant to credit the relator with a certain sum against its assessment for special franchises. The question presented is the proper construction, since the amendment of section 914 of the New York charter by chapter 455, Laws of 1911, of the provisions of section 48 of the Tax Law, authorizing the credit of payments, in the nature of a tax, against the tax on…