Case Name: The People of the State of New York ex rel. The New York Central and Hudson River Railroad Company, Appellant, v. Egburt E. Woodbury and Others, Together Constituting the State Board of Tax Commissioners, and the City of Buffalo, Respondents. (1908 Assessment.)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1911-05
Citations: 145 A.D. 900
Docket Number: 
Parties: The People of the State of New York ex rel. The New York Central and Hudson River Railroad Company, Appellant, v. Egburt E. Woodbury and Others, Together Constituting the State Board of Tax Commissioners, and the City of Buffalo, Respondents. (1908 Assessment.)
Judges: All concurred, except Kellogg and Sewell, JJ., dissenting in part, being of the opinion that the relator is not assessable for street occupation where the street was opened and extended across the right of way the fee of which had been purchased by and conveyed to the relator before the street was opened.
Reporter: Appellate Division Reports
Volume: 145
Pages: 900–900

Head Matter:
The People of the State of New York ex rel. The New York Central and Hudson River Railroad Company, Appellant, v. Egburt E. Woodbury and Others, Together Constituting the State Board of Tax Commissioners, and the City of Buffalo, Respondents. (1908 Assessment.)

Opinion:
Order affirmed, with fifty dollars costs and disbursements.
All concurred, except Kellogg and Sewell, JJ., dissenting in part, being of the opinion that the relator is not assessable for street occupation where the street was opened and extended across the right of way the fee of which had been purchased by and conveyed to the relator before the street was opened.