Case Name: The People of the State of New York ex rel. Bear Mountain Hudson River Bridge Company, Respondent, v. James Dimond, as Assessor of the Town of Cortlandt, and Others, Appellants
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1927-12
Citations: 222 A.D. 756
Docket Number: 
Parties: The People of the State of New York ex rel. Bear Mountain Hudson River Bridge Company, Respondent, v. James Dimond, as Assessor of the Town of Cortlandt, and Others, Appellants.
Judges: 
Reporter: Appellate Division Reports
Volume: 222
Pages: 756–756

Head Matter:
The People of the State of New York ex rel. Bear Mountain Hudson River Bridge Company, Respondent, v. James Dimond, as Assessor of the Town of Cortlandt, and Others, Appellants.

Opinion:
Judgment, or final order, unanimously affirmed, with costs, upon opinion of Mr. Justice Tompkins at Special Term. [Reported in 126 Misc. 239.] We are inclined to the view that what the bridge company was using, in its maintenance and operation, constituted a special franchise which was taxable only as such, within the authority of People ex rel. R., S. & E. R. R. Co. v. Moroney (224 N. Y. 114). Present — Young, Rich, Kapper, Lazansky and Hagarty, JJ.