United Lines Telegraph Co. v. Grant — 45 N.Y. St. Rep. 701

Majority

p. 701

The United Lines Telegraph Co., App’lt, v. Hugh J. Grant, Sheriff, Resp’t.

(Supreme Court, General Term, First Department,

Filed March 31, 1892.)

Headnote

Taxes—Electbic companies—Action to bestbain collection.

A telegraph company assessed under chapter 499, Laws 1885, for the expenses of the subway commissioners has ample remedies at law, and cannot maintain an action to restrain the collection of the assessment on the ground of the illegality of the act because it has lost its right of review in the manner provided by the laws of the state.

p. 702

Appeal from judgment entered upon decision of the court at. special term dismissing the complaint.

A. W. Kent, for app’lt; S. W. Bosendale, for resp’t..

The question presented on this appeal was determined by this court in the case of the Postal Telegraph Co. v. Grant, Sheriff, 33 St. Rep., 997 . In that case the action was. brought to obtain a judgment declaring the acts under which the assessment in this case as in that case was made, void because of unconstitutionality and perpetually enjoining the-defendant from executing the warrant of the comptroller, and the-court held that the action would not lie, because the plaintiff had not brought itself within any acknowledged head of equity jurisprudence, that all the remedies at law were open to the plaintiff, and that this court would not entertain jurisdiction because the plaintiff had lost its right of review in the manner provided by the laws of this state.

As the facts in the case at bar are identical with the facts presented to the court in the case cited, it follows that the judgment was right and must be affirmed, with costs.

Van Brunt, P. J., and Ingraham, J., concur.