People Ex Rel. Long Island Railroad v. State Board of Tax Commissioners

New York Court of Appeals

People Ex Rel. Long Island Railroad v. State Board of Tax Commissioners

132 N.E. 892, 231 N.Y. 570

DecidedMay 31, 1921

StatusPublished

This text of 132 N.E. 892 (People Ex Rel. Long Island Railroad v. State Board of Tax Commissioners) 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. Long Island Railroad v. State Board of Tax Commissioners, 132 N.E. 892, 231 N.Y. 570 (N.Y. 1921).

Pincite

Opinion

McLaughlin, J.

This appeal relates to an assessment for the purpose of taxation of a special franchise for the year 1910. Precisely the same question is presented as was presented in the appeal from the .assessment for 1908.

*571 The order of the Appellate Division, in so far as it modified the order- of the Special Term, is reversed, and the order of the Special Term affirmed, with costs in this court and Appellate Division on the opinion relating to the 1908 assessment, decided herewith. (See People ex rel. L. I. R. R. Co. v. State Board of Tax Comrs., 231 N. Y. 221.)

All concur, except Cardozo, Pound and Andrews, JJ., who vote to reverse order of Appellate Division so far as appealed from by State Board of Tax Commissioners and City of New York and otherwise to affirm the same.

Ordered accordingly.

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