Case Name: The People of the State or New York ex rel. New York Central and Hudson River Railroad Company, Appellant, v. Egbert E. Woodbury et al., Constituting the State Board of Tax Commissioners, et al., Respondents. (Assessments 1909.); Same, Appellant, v. Same, Respondents. (Assessments 1910.); Same, Appellant, v. Same, Respondents. (Assessments 1911.)
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1921-03-22
Citations: 231 N.Y. 515
Docket Number: 
Parties: The People of the State or New York ex rel. New York Central and Hudson River Railroad Company, Appellant, v. Egbert E. Woodbury et al., Constituting the State Board of Tax Commissioners, et al., Respondents. (Assessments 1909.) Same, Appellant, v. Same, Respondents. (Assessments 1910.) Same, Appellant, v. Same, Respondents. (Assessments 1911.)
Judges: 
Reporter: New York Reports
Volume: 231
Pages: 515–515

Head Matter:
The People of the State or New York ex rel. New York Central and Hudson River Railroad Company, Appellant, v. Egbert E. Woodbury et al., Constituting the State Board of Tax Commissioners, et al., Respondents. (Assessments 1909.) Same, Appellant, v. Same, Respondents. (Assessments 1910.) Same, Appellant, v. Same, Respondents. (Assessments 1911.)
Franchise tax — certiorari to review assessments — equalization.
People ex rel. N. Y. C. & H. R. R. R. Co. v. Woodbury, 192 App. Div. 955 (3 cases), affirmed.
(Argued March 8, 1921;
decided March 22, 1921.)
Appeal, in each of the above-entitled proceedings, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 15, 1920, which unanimously affirmed an order of Special Term quashing a writ of certiorari and confirming assessments for taxation of special franchises of the New York and Harlem Railroad Company in the borough of Manhattan, city of New York. The question at issue was as to the right of relator to have the assessments equalized at the ratio of assessment to full value óf real property, generally in the borough of Manhattan.
George H. Walker and Alexander S. Lyman for appellant.
Charles D. Newton, Attorney-General (Martin Saxe and Charles B. MeSparren of counsel), for State Board of Tax Commissioners, respondent.
John P. O’Brien, Corporation Counsel (William H. King and Eugene Fay of counsel), for City of New York, respondent.

Opinion:
Order in each case affirmed, with costs of one appeal; no opinion.
Concur: His cock, Ch. J., Hogan, Pound, McLaughlin Crane and Andrews, JJ.