People ex rel. Addison & Elkland Plank-road Co. v. Freeman

Headnote

A judgment of the General Term of the Supreme Court, affirming a decision of a county judge, deciding that a plank-road company is liable to taxation under the act in relation to plank and turnpike roads (Laws of 1854, chap. 87), is not reviewable in this court.

The relator appealed from an assessment made against it by defendants, assessors of the town of Tuscarora, Steu-. ben county, under the provision of the act in relation to plank and turnpike roads (Laws of 1854, chap. 87, § 4), which provides that, in case of disagreement between any such company and assessors concerning exemption from taxation claimed by the company, the latter may appeal to the county judge, whose decision shall be final.

The county judge of said county decided that the relator was liable to taxation under said act.

Upon 'return to a writ of certiorari, the said decision was affirmed by the General Term. Held, that whatever may have been the right of the Supreme Court to review the decision, and to see that the inferior tribunal had kept within its jurisdiction, the decision of the Supreme Court was conclusive, and was not reviewable here.