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People ex rel. New York Central & Hudson River Railroad v. Priest

70 N.Y.S. 1146 Court N.Y. App. Div. Decision date 1901-05-21 English

Contents

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p. 1146
PEOPLE ex rel. NEW YORK CENT. & H. R. R. CO., Respondent, v. PRIEST et al.. State Board of Tax Com’rs, Appellants.
(Supreme Court, Appellate Division, Third Department.
May 21, 1901.)

Headnote

Proceedings by the people of the state of New York, on the relation of New York Central & Hudson River Railroad Company, against George E. Priest, J. Edgar Leayeraft, and Lester F. Stearns, together constituting the state board of tax commissioners.

Order, so far as it is appealed from, is reversed, and motion to strike cut granted, and in lieu of the words first stricken out the following to be inserted, “including such other facts as may be pertinent arid material to show the value of the property assessed on the roll and the grounds for the valuation made by the assessing officers,” upon the authority of People v. State Board of Tax Com’rs, 55 App. Div. 186 , 67 N. Y. Supp. 51 . Ail concur, except KELLOGG, J., who dissents on grounds stated in dissenting opinion in case last named.