People Ex Rel. Lehigh Valley Railway Co. v. State Tax Commission

159 N.E. 703, 247 N.Y. 9, 1928 N.Y. LEXIS 1032
CourtNew York Court of Appeals
DecidedJanuary 10, 1928
StatusPublished
Cited by20 cases

This text of 159 N.E. 703 (People Ex Rel. Lehigh Valley Railway Co. v. State Tax Commission) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
People Ex Rel. Lehigh Valley Railway Co. v. State Tax Commission, 159 N.E. 703, 247 N.Y. 9, 1928 N.Y. LEXIS 1032 (N.Y. 1928).

Opinion

Cardozo, Ch. J.

The question in this case is the one left open and undecided in People ex rel. Western N. Y. & Penn. Ry. Co. v. State Tax Commission (244 N. Y. 596). We are to determine “ whether the right to erect a railroad bridge resting on abutments on private property across a stream, the bed of which is in private ownership, even though to some extent the river can be used for navigation, constitutes a special franchise unless the bridge so erected does actually interfere and obstruct the use to which the public could subject the stream.”

The Lehigh Valley Railway Company is the owner of two bridges within the limits of the city of Ithaca, one across Cascadilla creek and the other across Six Mile creek. Both creeks are navigable streams, though only for small craft. Motor boats, rowboats, rafts and skiffs navigate the two streams above and below the crossings. The railroad company is the owner of the bed of the creeks and also of the banks on which the abutments rest. The bridges do not interfere either with existing navigation, or with any navigation that is possible without deepening the beds.

We think the maintenance of a bridge by a public *12 service corporation, across navigable waters involves the enjoyment of a special franchise subject to taxation, though the bed is in private ownership and the bridge is at such a height that navigation is unobstructed.

The power of the State to regulate or prohibit bridges or other structures above a navigable stream is not at all dependent upon the ownership of the soil below. It is an incident to the public duty to maintain for the public benefit waterways that supply the natural avenues of commerce. Title to the bed of most of the rivers of the State is in the owners of the uplands (Fulton L., H. & P. Co. v. State, 200 N. Y. 400). The Hudson and the Mohawk may be exceptions, but the exceptions have their roots in the antiquities of history (Danes v. State, 219 N. Y. 67; Waterford El. L., H. & P. Co. v. State, 208 App. Div. 273; 239 N. Y. 629). So large and important a stream as the Oswego river was held in a leading case to be subject to the general rule (Fulton L., H. & P. Co. v. State, supra). The difference between the navigable quality of such a river and that of the creeks spanned by these bridges is one solely of degree. We cannot doubt that a railroad corporation, the owner of land along the banks of the Oswego, would be in the enjoyment of a special franchise within the meaning of the statute (Tax Law, § 2, subd. 6; Cons. Laws, ch. 60), if it were to throw a bridge across the river, no matter at how high a point above the level of the water. The franchise would be unrelated to the title to the bed below (Trustees of Town of Southampton v. Jessup, 162 N. Y. 122).

The truth indeed is that a bridge, however placed across a navigable stream, is a potential interference with navigation in such a sense and to such a degree as to preclude its construction by force of common right or without the license or approval of the appropriate agencies of government. Cascadilla creek and Six Mile creek are navigable waters within the accepted definition (Morgan v. King, 35 N. Y. 454; U. S. v. Holt Bank, 270 *13 U. S. 49, 56). Until Congress interferes, the State may develop as it will their navigable quality (International Bridge Co. v. N. Y., 254 U. S. 126, 132; U. S. v. Chandler-Dunbar Co., 229 U. S. 53). It may say that bridges shall not be built at all if it finds the risk too great. It may say that they may be built, but only upon conditions (Gilman v. Philadelphia, 3 Wall. [U. S.] 713). One who builds or maintains them enjoys a special privilege, not due of common right or as incident to ownership. This uncommon privilege, which, even if now irrevocable, might once have been withheld, is chargeable with a special tax, if the State elects to tax it.

We have said that a bridge over a navigable stream is subject in its construction to the veto of the State since it involves a menace, at least potential, to the unobstructed flow of commerce. Interference with navigation can come from piers or other obstacles narrowing the channel. It can come from the elevation of the structure, as where the bridges are so low that boats cannot go under them. These are the main impediments, but not the only ones. There may be dangers from above. Navigation is impeded if objects falling from a bridge cause damage to the craft below, or expose the traveler to peril. The State has the right to say to what extent such perils, even though slight, shall be permitted. It may determine what may be built above its waterways as above its highways on the land (Tilly v. Mitchell & Lewis Co., 121 Wis. 1, 13; 2 Elliott on Roads & Streets, § 830; cf. People ex rel. N. Y. C. R. R. Co. v. Tax Comm., 239 N. Y. 183).

Support is found for this conclusion in decisions that define the regulatory power of Congress in respect of navigable streams. The United States is not the owner of the beds of such streams within the limits of the States. Whatever power belongs to Congress to control the course of navigation is a branch of its power to regulate interstate and foreign commerce, and is limited thereby. The law is settled, none the less, that its power to pro *14 Mbit or control the erection of bridges over navigable waters is as broad as any that would belong to it if it had title to the bed. Riparian owners may not escape the effect of its veto by proof that in the circumstances of a given case the obstruction would be negligible. They must submit to the enactments wMch ordain that in some instances Congress itself must authorize the bridge and that m all instances there must be the license and approval of admimstrative officers (Cummings v. Chicago, 188 U. S. 410, 429; Stone v. Southern Ill. Bridge Co., 206 U. S. 267, 274; Int. Bridge Co. v. N. Y., supra; Miller v. Mayor of N. Y., 109 U. S. 385; Gilman v. Philadelphia, supra; People v. Hudson River Connecting R. R. Corp., 228 N. Y. 203, 217, 218; River & Harbor Act of March 3, 1899; 30 Stat. § 1151, § 9; Mason’s U. S. Code, vol. 2, p. 2414, title 33, § 401; Blair, Federal Bridge Legislation, 36 Yale L. J. 808, and cases there cited). Much m point is the ruhng m a recent case (Economy Light Co. v. U. S.,

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Friends of Thayer Lake LLC v. Brown
53 N.E.3d 730 (New York Court of Appeals, 2016)
Friends of Thayer Lake LLC v. Brown
126 A.D.3d 22 (Appellate Division of the Supreme Court of New York, 2015)
Adirondack League Club, Inc. v. Sierra Club
706 N.E.2d 1192 (New York Court of Appeals, 1998)
Colonial Pipeline Co. v. State Board of Equalization & Assessment
81 Misc. 2d 696 (New York Supreme Court, 1975)
St. Lawrence Shores, Inc. v. State
60 Misc. 2d 74 (New York State Court of Claims, 1969)
People ex rel. Erie Railroad v. State Tax Commission
266 A.D. 452 (Appellate Division of the Supreme Court of New York, 1943)
Sound Marine & MacHine Corp. v. Westchester County
100 F.2d 360 (Second Circuit, 1938)
People ex rel. Hudson River Connecting Railroad v. State Tax Commission
245 A.D. 229 (Appellate Division of the Supreme Court of New York, 1935)
Van Cortlandt v. New York Central Railroad
192 N.E. 401 (New York Court of Appeals, 1934)
People ex rel. New York Central Railroad v. State Tax Commission
238 A.D. 267 (Appellate Division of the Supreme Court of New York, 1933)
MacRum v. Hawkins
184 N.E. 817 (New York Court of Appeals, 1933)
Macrum v. Hawkins
235 A.D. 370 (Appellate Division of the Supreme Court of New York, 1932)
Van Cortlandt v. New York Central Railroad
139 Misc. 892 (New York Supreme Court, 1931)
Little Falls Fibre Co. v. Henry Ford & Son, Inc.
164 N.E. 558 (New York Court of Appeals, 1928)

Cite This Page — Counsel Stack

Bluebook (online)
159 N.E. 703, 247 N.Y. 9, 1928 N.Y. LEXIS 1032, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-lehigh-valley-railway-co-v-state-tax-commission-ny-1928.