New-York tribune., 1899-06-13
AGAINST THE MANHATTAN.
JUSTICE NASH DECIDES IN FAVOR OF
THE CITYS CLAIM FOR BACK TAXES.

A decision was rendered by Justice Nash IN
the Supreme Court yesterday afternoon in the
case Of the city OF New-York against the Man
haitian Railway Company to compel the COM
many 10 pay personal taxes on S17,S6O712 for
the year 1S94. The decision is against the
railroad company.
The suit was Instituted by Corporation Coun-
sci Clark In 1894. but the road at that time con-
tended that its debts offset the claim, and that
It could not be taxed. The decision was fought
in the Court OF Appeals, to which it was taken
twice before II was handed to Hamilton Odeu
as a referee Mr.. Odell decided In favor of the
company last year. but his opinion was sub
mitted TO Justice Nash, who took the papers In
the case and yesterday rendered his decision
from his home in Rochester
The decision affects S1T S6O712 TO be assessed
for personal taxes for 1894 and 1895, and S27,-
100000 for each Of the years 1896. 1897 and
1898. Altogether. it is made out that the com-
pany will have to pay 81, 10000 Justice Nash's
is the first final decision rendered in the case
julien T. Davies who argued the case for the
Manhattan Railway Company, is III at present
and at his office yesterday 1t said that no
statement regarding the matter could be made
in his absence. Russell Sage said that II Mr.
Davies should advise the carrying OF the case
10 the Court OF Appeals again. as he doubtless
would. that course would be followed. The
operation Of the Manhattan road he added, had
enhanced by more than S100000.00O the taxa
bic value OF the property along the various lines
OF railway.
The following memorandum regarding the de-
cision Of Judge Nash given out by the Cor
poration Counsel yesterday. 1t embraces the
principal points in the decision as we'll as in the
history Of the case. emitting the technical part
OF the decision:
This was proceeding brought 10 review by GER
tiorari nent for purposes OF taxation FOR
the year 1884 OF the capital and surplus OF the Man
haitian Elevated Railway fixed by the Tax Conmis-
sioners az the sum Of G7S6O ~ Judge Beach. at
Special Term, without opinion, on November "A.
April Il. 1885, reversed the order at Special Term
and affirmed the assessment. The Court Of Ap-
peals reversed the order Of the General Term and
modified the order at Special Term, directing
resssessment On December S 1885. the Commis-
soners Of Taxes under the decision Of the Court Of
Appeals made reassessment fixing the taxable
personality at the OF sl6sD9,63S
The review OF the assessment under the original
writ OF certiorari before Mr.. Justice
Beach a motion to vacGte the assessment on
May "A, 1897 Justice Beach under the Tax law of
and under that order of reference the hearings
proceeded between June is and February L 1885
On July q 1895. the referee handed down his
port and decision sustaining the elevated railway
ON JaRuarv n t6e Whole proSeednss came az for
hearing at Special Term, Part III. before Mr. Jus
haitian Elevated Railway 10 confirm Mr.. Odells
port on June TO- 1885. Judge Nash fled his de-
cision. reversing the conclusions reached by the
referee and dismissing the wit. affirming the as
sessment
The Corporation Counsel is Of the opinion that
this decision. IL finally sustained in the Court Of
Appeals disposes OF all OF the questions in litigation
relating taxation between the elevated railway
taxes Of 1851 1885 1896 1897 and 1Ss-a total Of as
sessments considerably in excess Of S0oO0COo