# People Ex Rel. Long Island Railroad v. State Board of Tax Commissioners

> New York Court of Appeals · May 31, 1921 · 231 N.Y. 569

URL: https://www.frixlaw.com/law-library/cases/3622304

## Case

- **Full name:** The People of the State of New York Ex Rel. the Long Island Railroad Company, Appellant and Respondent, v. State Board of Tax Commissioners, Respondent and Appellant. the City of New York, Intervener, Respondent and Appellant
- **Court:** New York Court of Appeals
- **Decided:** May 31, 1921
- **Citations:** 231 N.Y. 569; 132 N.E. 892; 1921 N.Y. LEXIS 727
- **Precedential status:** Published
- **Opinion:** Opinion of the court by McLaughlin
- **Judges:** McLaughlin
- **Cited by:** 0 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/3622304

## Opinion text

McLaughlin, J.
This appeal relates to an assessment for the purpose of taxation of a special franchise for the year 1909. Precisely the same question is presented as was presented in the appeal from the assessment for 1908.
The order of the Appellate Division, in so far as it modified the order of the Special Term, is reversed, and the order of the Special Term affirmed, with costs to the relator in this court and Appellate Division on the opinion relating to the 1908 assessment, decided herewith. (See
People ex rel. L. I. R. R. Co.
v.
State Board of Tax Comrs.,
231 N. Y. 221 .)
*570
Hiscock, Ch. J., Chase and Hogan, JJ., concur; Cardozo, Pound and Andrews, JJ., vote to reverse order of Appellate Division so far as appealed from by State Board of Tax Commissioners and City of New York, and in other respects to affirm the same.
Ordered accordingly.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3622304. Public record. Not legal advice.