New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1897-04-21
MANHATTAN COMPANY WINS
COURT OF APPEALS DECIDES THE
TAX CASE IN ITS FAVOR
OTHER DECISIONS.

Albany. April 20.-The Court OF Appeals to-day
decided Tie Manhattan Elevated Railroad tax case
In favor OF tho company The order of the APP
pelate Division is reversed and that of tho Special
Term Is so modified TO vacate the assessment
and order rev assessment BY the Commissioner
without costs 10 either party. The Tax Commits
sioners assessed the road upon sle496,s99 OF per-
sonal prc.erty. The road agreed to only w.
0oO coO ard the Court now orders reassessment
The curt OF Appeals also decided the case of
James NJ Waterbury vs.. the Tucker & Carter
Cordage Company defendants including the United
States Cordage Company appellant judgment and
order modified by deducting from the amount of
euch Judgment and order the OF 800 and the
judgment and order as thus modified affirmed with
out costs 10 either party. The APP
peal from judgment and order or the General
Term. Second Department.. affirming an interloc-
utory and inal Judgment OF foreclosure and sale.
Action IS brought to forecose second mortgage
OF $4,000, made by defendants the Tucker &
Carter CordaSe Company, alleged to be lien
upon certain real and personal property In the
city of Brooklyn. formerly comprising the plant
or cordage mill Of the company. The fee of
portion Of the premises at tho time OF the begin
ming OF the action was in the defendant United
through certain subsequent rnesne conveyances.
The rec OF the remainder comprising certain
& Garter Cordage Company.
The court decided the case or the people eX rel
vs.. the Controller OF Rrookyn,- by affirming, with
costs order OF the Special Term which denied
the application of the relator for peremptory writ
OF nandamus recurring the Controller of BROOKLYN I
70 PAY i 10 per cent OF me or ipSm
granted under the laws OF the State between jan
uary l. 1895. and April 30. 1896
Charles A. Gardiner, tho attorney for the Man
haitian Railway Company. said yesterday: tine
decision which has Just been handed down by the
Court OF Appeals involves the personal property
tax of the Manhattan Railway Company for the
ton nNCH In yv1
assessed SIG. $685. and the tax actually COL
lected by the city. under levy OF the City Mar
shall. was s303. 9S5 96. This sum. with interest.
to-day $321. 769 Il. Certorar proceedings
taken by the Manhattan Company to review
this tax. and on November T. 1885, Judge Patterson
heard argument thereon. and appointed Lawrence
Godkin referee TO report Mr.. Godkn took testi-
Inony and reported in April. 1896 In the latter
part Of that month argument was had before Judge
Judge pryor dismissed The writ and confined tho
assessment The company appealed TO the Apo ,
Pryor. dismissed the writ and affirmed The assess s5
OF Appeals and the appeal was first argued on Oc-
tober 10 1896. Thereafter the Court OF Appeals ex-
pea Reargument on that subject was had on De
cember le AS a result. the Corporation Counsel
OF afhrmance. declaring it's decision to be unani-
1897. the Court of Appeals heard reargument on
tie subject or its jurisdiction Te court mas Just
now handed down its decision in favor Of the COM
The personal property tax for the year 1894 was
fixed by the Commissioners at $3.50 D99 20 This was
assessment of 500. The Manhattan
Company compelled 10 pay this tax also under
protest May 3. 1895. and. with interest. ii
amounts to-day 20 1915 449 90 After very compli
Gated litigation. agreement was entered into be-
tween the Corporation Counsel and the company
ters should be suspended until after the decision
Of the Court OF Appeals in the 1895 Hence
the decision Of the court to-day has direct bear
ing upon the taxes of 1894 Mr.. Davies the general
counsel .or the company. and Judge Dillon, have
had entire chargs OF thesa cases, and conducted
the litigation from the start.
MORE BATyGaTE ESTATE LITIGATION
Justice Beekuan in the Supreme Court. yester-
dsy appointed Police Justice Joseph Koch IS
guardian a5 literl for Charlotte Bathgate, of No.
24 West One-hurdred- and-twe nty-seventh-st. for
the purpose of insti,Gting suit against the Farm
ers' Loan and Trust Company. executor and
truste, under the Will Of Charles B. Beck, to set
aside the wills OF James Bathgatc. Alexander Bath
cato ana Maria Bathgdte. whi-h were admitted 40
probate in september. 1897; 10 oban Judgment GUST
lag the Farmers Loan and Trust Company from
the possession of the property, ana 10 secure to
Miss Bathgate the possession OF the estate. The
courts have for years been engaged In litigation
over the Bathgate estates. The last suit tried was
one In which the PaTkhurst and CONS ock societies
Intended for 4 bequest OF 10000 LETT by Mr. Beck,
who Inherited the real estate OF James, Alexander
and Maria Bathgate.