# People Ex Rel. R.R. Co. v. . Tax Comrs.

> New York Court of Appeals · October 3, 1911 · 203 N.Y. 119

URL: https://www.frixlaw.com/law-library/cases/3601141

## Case

- **Full name:** The People of the State of New York Ex Rel. Hudson and Manhattan Railroad Company v. . the State Board of Tax Commissioners, the City of New York, Intervening, (Two Proceedings.)
- **Court:** New York Court of Appeals
- **Decided:** October 3, 1911
- **Citations:** 203 N.Y. 119; 96 N.E. 435; 1911 N.Y. LEXIS 766
- **Precedential status:** Published
- **Opinion:** Concurrence
- **Judges:** CULLEN, Ch. J.
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3601141

## Opinion text

I think I can quite concur with the chief judge's opinion upon the question of special franchise, as upon the merits. A special franchise granted to a railroad corporation is a right accorded to it to maintain its road, where, without such authority, to do so would be unlawful. What public places, or highways, are within the legislative intent, when defining special franchises can be determined, only, by the language of the statute. While the river is a public highway, that such a highway was not in contemplation, when speaking of the operation of railroads, is sufficiently evident from the context; or, if not, it is left in such doubt as to demand more explicit legislation.
HAIGHT, WERNER, WILLARD BARTLETT, CHASE and COLLIN, JJ., concur with CULLEN, Ch. J.; GRAY, J., concurs, in memorandum, with CULLEN, Ch. J.
Orders reversed, etc. *Page 133

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3601141. Public record. Not legal advice.