New-York tribune., 1901-10-18
BUFFALO FRANCHISE TAXES.
JUDGE HERRICK PERMITS CITY TO BE-
COME PARTY To PROCEEDINGS TO
REDUCE ASSESSED VALUATION OF
STREET RAILROAD PROPERTY.

Albany, Oct II CSpecfaD-Lawyers exhibited
much interest to-day in a decision rendered bv
Judge D. Cady Herrick. OF the Supreme Court per-
nl'ung the Board OF Assessors OF Buffalo BE-
come parties TO important action before hin,
affecting the appraiseent Of the value of corpora
ton property in Buffalo under the Franchise Tax
act
The papers IN the case say that the State Board
OF Tax Commissioners fixed the value OF the Buff
falo Railway Company's special franchises in the
city or Buffalo at the of S3.7Sl2 30 and OF the
Crcsstown Street Railway Company's franchise at
lhe sum OF SlS24,6d5, and that the companies al
legged that these assessments were UNEQUAL and n
proceedings thereafter had at Special Term OF
the Supreme Court in Albany on June % presided
over by Judge Herrick, orders were made and tudg-
heh1S rendered. by consent OF the Attorney Gen
eral reducing such assessments in the case OF the
BUnaIo Railroad Company from So $50 30 10 81 3s4
SS' and IN the case Of the Crosstown Railway Com
pany from NS2+675 to H,27L272 3D. being reduction
OF 81 per cent or each OF such assessments on the
ground that whereas such special franchises were
assessed at their fun value real estate and other
property in the city OF Buffalo was only assessed
at 20 per cent Of its true value"
It is then added that on September u a motion
was made before Judge Herrick. on behalf OF the
city or Buffalo TO vacate and set aside the orders
ana judgments OF the street railway companies
ana permitting the city of Buffalo TO come in and
intervene as a party 10 such proceedings the
ground being taken that the city OF Buffalo would
lose $1,000 BY the reduction of the two aDpraise-
ments and also that the assessors Of Buffalo assess
ana not az 20 per cent and that the defendants the
state Board OF Tax Commissioners have not as
sessed the special franchises Of the railway com
panles at their fun and true value, that the city
OF Buffalo has not had an opportunity 10 be heard
ana Is aggreved and prejudiced BY such orders and
judgments
Judge Herrick. in his opinion says in part:
90 not think the orders and judgments obtained
uy lle realtors n the year 1900 constitute bar 70
tHe CITY OF Buffalo in these proceedings. as il was
"a "a hoWlSe a party TO these orders judgments or
ne proceedings that led 10 them The city OF Buf-
IdlO Is a party interested in the event OF these
Proceeclngs and II IS. in fact the only party.
cept the REALTORS, who is Interested BY the action
OF he court It's revenue has been largely decreased.
aIld 20 mat extent an additional burden has been
imposed upon it's taXpayers
Ihe statute requires the assessors assess prop
elty az us 1uH value, and the requirement is
n1dQe IN regard 70 the defendants the State Board
OF ak commissioners. have serious doubts
20 tne power OF the court have thus effect
viewed the action OF the local assessors without
making eleru or the city of Buffalo parties TO
proceedlnES- But whether the court had
Ihe 4ocal assessors / do not think il should have
exercised II where il seriously affects the
nue. OF tne municipality when IL is within its power
20 give Such municipality an opportunity 10 be
heard The court may correct the roll 70 bring
ABOUT equalIty or assessment and taxation 5ut IL
cannot compel the State Board. in violation OF the
statute and OF their caJhs. 70 make new assess
IIent Let orders, therefore. be entered vaca ting
the orders and judgments heretofore granted in
Buffalo and its board OF assessors be made parties
thereto