People ex rel. Barron v. Knapp

Headnote

Tax — special franchise assessment upon lines, wires, poles, cables, conduits and appurtenances in streets properly set aside where association operating ticker service rented and used telephone wires for that purpose.

People ex rel. Barron v. Knapp, 208 App. t)iv. 127, affirmed.

Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered February 8, 1924, which unanimously affirmed an order of Special Term vacating and canceling special franchise tax assessments levied against the relator. Relator operates a ticker service which conveys by telegraph financial news to the offices of its subscribers. It has never had any written express grant, license, authority or permission from the city of New York or the State, or any contract with either or with any of the departments of government, local or State, authorizing it to use the streets or highways of the city to construct, maintain or operate wires, or in any other respect to utilize the streets or lands of this State or city for its purposes. It transmits its news through the tickers by the use of telephone wires owned by the New York Telephone Company, the telephone company furnishing and maintaining under a contract with relator 104 lines connecting relator’s offices with buildings in which are the offices of its subscribers. The State Tax Commission assessed as a special franchise, owned or operated by the relator, lines, wires, poles, cables, conduits and appurtenances in, upon, above, under or through the streets, highways, public places and public waters, and the State special franchise right, authority or permission to construct, maintain or operate the same.