New-York tribune., 1903-01-21
WILL APPEAL TAX LAW DECISION.
Attorney General Said to Contemplate Con-
tinuing Fight.
Try TELEGRAPH TO THE TRIBUNE.l

Try TELEGRAPH TO THE TRiBUNE'J
Albany Jan. 2o-The action of the Appellate Di-
vision OF the Supreme Court in declaring unconsti-
.utional the special franchise tax law of 1889 was
prominent subject of talk among the state ohcels'
members of the legislature and lawyers OF Aipal''
Those who approve of the law still nope that ,he
courts will affirm validity, and expressed 'he
belief that IL the courts do sustain the con
tenton Of the lawyers the corporations that tne
State Board OF Tax Commissioners cannot iesais
assess the special franchises there VIII pe ehoush
left Of the give the local assessors power ~
assess this kind of property. -
Attorney General Cunneen 1t is peheVeo' WIN
appeal TO the Court of Appeals from the decision
of the Appellate Division. although he "oulu ho'
state to-day what course he should ADOPT nor eA-
press any opinion. 49,
Ex-Senat tor David B. Hih who has been the
most prominent counsel Of the corporations op-
posng in the courts the execution of the law upon
the ground OF its alleged unconsttutionaht9' oe-
clined TO say a word for publication ABOUT te oe-
cison. Mr. Hill in political speeches has crluciseo
the provision Of the franchise tax law giving tle
State Board of Tax Commissioners the power to
which reference has been made, and he dwelt upon
the necessity of defending home rule" rights.
The question is already under consideration what
steps must be taken If the franchise tax law is
unconstitutional TO restore money paid TO various
localities by the corporations whose property was
taxed under il.
Many corporations in the Western part of the
State paid the taxes their special franchlses
agreement with ATTORNEY tIeileIoi 1S@''NS
that the money should be restored to them II the
law should be declared to be unconstitutional. Inc
State Board of Tax Commissioners III their report
last year said:
approximately in 1soo sO2 997 IS in State. county,
town city and village was paid into local
treasures upon the valuations found by this poaro
for that year upon special franchises
Only l6,332 Z! of this sum was paid by the Great
er New-York corporations. The gigantic New-iorh
corporations are contesting the constitutonaty or
the law But some large amounts were paid IN the
interior of the State Thus in Albany County 5nere
was paid SIS 997 "a in Erie County slZ2i "a IN MOTT
roe County s5S,276, in Oneida County SSo0oI IN
Unondaga County $7S,iis 20, and IN NestcnesteF
II is hoped by the friends of the Franchise Tax
law that the State Board of Tax Commissioners
having been swept aside by this decision OF the
courts the assessors now assess the SPe-
Gil franchises and thus the corporations be com;
peled to pay the taxes imposed upon their speciai
franchises. Ex-senator Ford handed Judge fark-
er's prevailing opinion TO Senator Bracket Ior
examina ton. and the latter read the document
Mr. Bracket then said it seemed 10 him on nasty
examination of the opinion that Judge Parker had
dweit almost exclusively upon the question OF the
right of the State Board OF Tax commissioners 10
the special franchises.