Case Name: The People of the State of New York ex rel. Rutland Railroad Company, Respondent, v. The State Tax Commission, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1926-06-08
Citations: 243 N.Y. 543
Docket Number: 
Parties: The People of the State of New York ex rel. Rutland Railroad Company, Respondent, v. The State Tax Commission, Appellant.
Judges: 
Reporter: New York Reports
Volume: 243
Pages: 543–543

Head Matter:
The People of the State of New York ex rel. Rutland Railroad Company, Respondent, v. The State Tax Commission, Appellant.
(Argued May 27, 1926;
decided June 8, 1926.)
Albert Ottinger, Attorney-General (Frederic J. Merriman of counsel), for appellant.
John M. Cantwell for respondent.

Opinion:
Per Curiam.
The order of the Appellate Division should be affirmed, with costs. We do not consider what effect, if any, chapter 180 of the Laws of 1810 and chapter 257 of the Laws of 1824 might have upon the conclusion reached by us. The case was not tried upon the theory that either statute was material, nor is such a claim argued before us by the Attorney-General.
His cock, Ch. J., Carúozo, Pound, McLaughlin, Crane, Andrews and Lehman, JJ., concur.
Order affirmed,