People ex rel. International Bridge Co. v. State Tax Commission

Majority

p. 631

The People of the State of New York ex rel. International Bridge Company, Appellant, v. State Tax Commission, Respondent.

Headnote

Tax — franchise tax — special franchise tax upon right of relator to maintain bridge across Niagara river and certain streets in city of Búfalo,

People ex rel. International Bridge Co. v. State Tax Commission, 208 App. Div. 826 , affirmed.

(Argued January 19, 1924;

decided February 3, 1925.)

Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered March 12, 1924, which affirmed an order of Special Term sustaining, on certiorari, a special franchise tax assessed against the relator for the year 1921. The alleged special franchises consist in the right of the appellant to maintain and manage a bridge across the Niagara river from the city of Buffalo to Fort Erie, Canada, and also the tracks which are used by railroad companies for approaches to the bridge across Niagarstreet, Austin street, Tonawanda street and Dearborn street, in the city of Buffalo.

S. Fay Carr and Adelbert Moot for appellant.

Carl Sherman, Attorney-General, and Frederic C. Rupp, Corporation Counsel (Herbert A. Hickman of counsel), for respondent.

Order affirmed, with costs; no opinion.

Concur: Cardozo, Pound, McLaughlin, Crane, Andrews and Lehman, JJ.; Hiscock, Ch. J., votes to dismiss appeal on the ground that no sufficient notice of appeal was served.