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People ex rel. Western Union Telegraph Co. v. Priest

70 N.Y.S. 1147 Court N.Y. App. Div. Decision date 1901-05-21 English

Contents

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p. 1147
PEOPLE ex rel. WESTERN UNION TEL. CO., Respondent, v. PRIEST (t 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 the Western Union Telegraph Company, against George E. Priest, J. Edgar Leaycraft, and Lester F. Steams, together constituting the state board of tax commissioners.

Order, so far as it is appealed from, is reversed, and motion to strike out granted, and in lieu of the words first stricken out the following to be inserted, “including such other facts as may be pertinent and material to show the value of the property assessed on the roil 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 . All concur, except KELLOGG, J., who dissents ■on grounds stated in dissenting opinion in case last named.