The sun. [volume] (New York [N.Y.]) 1833-1916, 1879-03-11
PRICE TWO CENTS.
A POINT FOR TAXPAYERS.
ELETAT TED RAILWIrS ARE REiL ES-
T1TIS, JUDGE BIRRETT SAYS.
Several Million Dollars 20 he Added 10 the
Tax Lists-The Telegraph Companies aud
Surfnce MnIlrOnds must Pay thcIr Shnre.

Several Mniion Dollars 60 he Added 20 the
Tax Aists-The Telegraph Companies aud
surface Railroads must Pay their share.
The New York Elevated Railroad Com
pnny has been resisting since January, 1878,
tho payment OF n tax which was levied on tho
foundations superstructure, and stations of tho
road MS real cstato by the Commissioners Of
Taxes and Assessments Judge Barrett gave n
decision yesterday substantially against the
company. and in support Of the Wow taken by
tho Tax Commissioners. that elevated railways
are taxable rs real estate The question was on
n proceeding to set inside nm assessment OF
81 2G4 500 on tho company's real estate and
tl50.000 on the personal property. Judge Bar
rett decides that elevated and surface railways
come under the same category; that even II the
elevated railway is treated as a bridge. It is
taxable rs real estate. He reviews the claim OF
the company that the paymentto the Comptrol-
Ter Of per cent. of the net income is in lieu Of
taxes. and decides that there is no evidence oi
any intention Of the Legislature to grant any
such exemption. Judge Barrett shows that the
5 per cent. paid by the company is mainly for
its own interest in tho repairs Of the street the
compensation Of commissioners, and contin-
terest Of tlro city. He at length comes 10 the
conclusion TINT the decision Of the Tax Com
missioners must be set aside as to tho personal
estate, hut denies the application to have tho as
scssment on tho real estate set aside.
Geo. H. Andrews. eXTaX Commissioner, said
last night. with reference to Judge Bar rrtt's de-
csion, that II sustained in the higher courts as
he had no doubt twill be. The addition to the
amount colectablc for taxes will be several mill
lions OF dollars. When the present tax laws
were enacted elevated railways were not in OK
istencc but whom the case OF the piers was de-
cded In favor of the city. about two years ngo,
Mr. Andrews and his associates became con-
vinced that the railways and telegraph COM
pnnies would be Obliged TO pay taxes on their
property as real estate For many years the
owners OF piers paid n small tax, not caringtQ
undertake to contest il. and were beaten. the do
cison involving. in the opinion Of the Tax Com
missoners. the same points ns were ut issuo in
the railway aud telegraph cases.
When The suit which Is now DECIDED was in;
stitutcd. the Metropolitan Elevated Railway had
erected a trial section only. aud tho east side
section of tho New York Elevated Railroad was
in embryo. SO confident were the Commission
ers Of obtaining decision in their favor that
they have taxed these roads as fast as COM
pleted. The Commissioners hayc also taxed
depressed road. the oil pipe that runs across
the city at about Sixty-hth street. ani have no
doubt that. unSer Judge Barrett's railing, they
have the right TO tax telegraph poles and trlc-
graph wires the pipes Of gas companies. vaults,
ana tupneis I,t G1ri{92hs enough The GlNatsd
main argument for its own condemnation.
This was in the case whore Rufus Storey un-
dertook to restrain them from passing in front
Of his premises. and thoy denied the claim set
up by him t9 the ownership Of the land half
way across the street. The Commissioners
also relied to q great extent upon decision re-
Gently made in Dunkirk where It was decided
that the route OF horse car company was tax
able as real estate.
Mr.. Andrews said II would be impossible al
present 10 give accurately the amount OF thxes
that this decision would auth horize. but was sure
that II would be enormous Some deductions
must be made whore taxes have been levied on
horse car companies as personal estate. The
city. Of Brooklyn will likewise profit by this
decision. and will undoubtedly tax her exton-
sive horse car routes RS renl estate.
One peculiar difficulty Mr.. Andrews said
arose In making out the assessments of tho ee-
vated railways. because the law requires the tax
| to be levied in the ward in which the property
| is situated. This requires about twenty ASSESS
ments against each road. For instance. along
the line OF the Sixth avenue road one track ia
| In the Twentieth and the other in the Twenty.
| first Ward. At another point one track is 10
| the Nineteenth. and the adjoining track is in
| the Twenty second SO in the case of the east
| side elevated railroad. one track is in the
| Twentieth and that on the opposite side OF the
| street in the Twenty-ilrst Ward
The directors of the New York Elevated Rail.
| road will carry the case first TO tho General
| Term OF the Supreme Court and then to tho
| Court ot Appeals. il necessary. The ordinary
| delays of cases appcnlel to the highest court Of
IN" state need not occur in the present instance
as. under the practice Of the courts. these cases
Nrc preferred II is possible that the whole
matter may be- determined in few months.