Case Name: The People of the State of New York ex rel. Manhattan Railway Company, Appellant, v. Egbert E. Woodbury and Others, Constituting the State Board of Tax Commissioners of the State of New York, Respondents. The City of New York, Intervenor, Respondent. (Taxes of 1909)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1911-02
Citations: 143 A.D. 905
Docket Number: 
Parties: The People of the State of New York ex rel. Manhattan Railway Company, Appellant, v. Egbert E. Woodbury and Others, Constituting the State Board of Tax Commissioners of the State of New York, Respondents. The City of New York, Intervenor, Respondent. (Taxes of 1909.)
Judges: 
Reporter: Appellate Division Reports
Volume: 143
Pages: 905–906

Head Matter:
The People of the State of New York ex rel. Manhattan Railway Company, Appellant, v. Egbert E. Woodbury and Others, Constituting the State Board of Tax Commissioners of the State of New York, Respondents. The City of New York, Intervenor, Respondent. (Taxes of 1909.)

Opinion:
Order affirmed, with ten dollars costs and disbursements, and judgment affirmed. No opinion. Ingraham, P. J., and Laughlin, J., dissented on the ground that seven per cent should be allowed as the basis upon which the value of the special'franchise should be capitalized.