New-York tribune., 1900-05-30
FRANCHISE TAX CASES.
CORPORATIONS FIGHTING THE LAW AT
EVERY POINT-HEARING AT AL
RANY YESTERDAY
TBT TELEGRAPH TO TIE rR1BuxE.l

Albany May Gs.-The corporations OF the State
.re Arhrfng the Franchise Tax law at every possi-
hls point Judge Herrick. of the Supreme Court
listened 70 arguments here this afternoon IN regard
. +Aa proper returns to the writs OF eertforari
sgainst the state Tax Commissioners asked by the
corporations.
-,,--er72e Court viii listen arguments at Roches-
- ,,-on the constituuonality of the Franchise Tax
- John G. Milburn at that time Will represent
~ corporations Of the State. and William H Cud-
s.hsck he Board Of Assessors OF the County OF
-. who placed upon the assessment rolls the aI,-
-s5senleut OF the property Of Erie County cor
o-.+ions made by the State Board of Tax Commits
sioners = Newton Fiero appeared for the State
BOARD Of Tax Commissioners here to-day and the
following lawyers for the corporations: Charles NJ
FstSser for the Rochester Street Railway Company;
Porter Norton for the Buffalo Street Railway Com
-s-,- Fx-Judge : H. MetcaIfe. for the Buffalo
traction Company; Louis l. Babcock, for the Buff
fsro Gas Company; Morris Spratt, OF Buffalo. for
me Neu-York Central Railway and the Western
7-,fon Telegraph Company; Albert II. Harris. Of
47chAs+a- for The Rochester Gas Company; ex-
sneaker Charles E Patterson for the Long Dis
lance Telephone Company. and Lewis E. Carr, of
Albany for the Jamestown Gas Company.
Two hours were consumed by the lawyers OF the
corpo-arions in arguments 70 the effect that the
state Board of Tax Commissioners should disclose
the methods they used in determining the appraise
rnent Of the property OF the corporations Gross
ireotaIity and injustice in making the appraise-
-77H1
rhar the Tax Commissioners should indicate TO
me corporations the basis Of their action in ap-
pra.sing the corporation property. The courts also
ought 70 have this Information in order TO guide
,neir decisions IL determining the justice or an
appraisenent-
70 state basis OF their action?' inquired Judge
EerriCk-
Because answered Mr.. Fiero, the burden
should be on the corporations Of showing the err
rors II any made by the Tax Commissioners
Theoretically" continued Judge Herrick, the
method followed by the Tax Commissioners would
eulighren The Court"
NJ Ffero. in reply argued that assessors Were
never required to give their for appralsing
properry at a certain value.
MI Carr said that the Court OF Appeals certainly
had laid down a rule for the appraiseInent OF the
prone-rv Of steam railroads.
No agreement could be reached as TO the word
ing Of the Wits, and Judge Herrick said he did
nof wish TO make decision upon IL al once he
Therefore said he would receive briefs upon this
special subject Of the wording Of the wr1ts UP 10
Saturday -.
a. Rochester should make decision Immediately
IN regard 10 the constirutionaIity of the Franchise
Tax law II was said to-day by eminent lawyers,
ms -esr case OF the constitutionalty Of the law
rignr reach the Court Of Appeals its June term
The suits brought before Judge Herrick cannot
possibly reach argument until the last Tuesday in
lrue and therefore necessarily VIII not reach the
Court OF Appeals before the latter Part Of the year
These suits especially contest the justice OF
the appraiseuent made OF the property OF the cor
atoms.