Case: THE PEOPLE OF THE STATE OF NEW YORK, ex rel. TWENTY-THIRD STREET RAILWAY COMPANY v. NEW YORK STATE BOARD OF TAX COMMISSIONERS; THE PEOPLE OF THE STATE OF NEW YORK ex rel. CENTRAL CROSSTOWN RAILROAD COMPANY v. SAME; THE PEOPLE OF THE STATE OF NEW YORK ex rel. CONSOLIDATED GAS COMPANY v. SAME; THE PEOPLE OF THE STATE OF NEW YORK ex rel. NEW AMSTERDAM GAS COMPANY v. SAME; THE PEOPLE OF THE STATE OF NEW YORK ex rel. CONEY ISLAND AND BROOKLYN RAILROAD COMPANY v. SAME
Abbreviation: New York ex rel. Twenty-Third Street Railway Co. v. New York State Board of Tax Commissioners
Decision Date: 1905-05-29
Docket Number: Nos. 75, 76, 77, 78, 79, 80
Citation: 199 U.S. 53
Volume: 199
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: THE PEOPLE OF THE STATE OF NEW YORK, ex rel. TWENTY-THIRD STREET RAILWAY COMPANY v. NEW YORK STATE BOARD OF TAX COMMISSIONERS. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CENTRAL CROSSTOWN RAILROAD COMPANY v. SAME. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CONSOLIDATED GAS COMPANY v. SAME. THE PEOPLE OF THE STATE OF NEW YORK ex rel. NEW AMSTERDAM GAS COMPANY v. SAME. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CONEY ISLAND AND BROOKLYN RAILROAD COMPANY v. SAME.
Judges: 
Pages: 53–54

Head Matter:
THE PEOPLE OF THE STATE OF NEW YORK, ex rel. TWENTY-THIRD STREET RAILWAY COMPANY v. NEW YORK STATE BOARD OF TAX COMMISSIONERS. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CENTRAL CROSSTOWN RAILROAD COMPANY v. SAME. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CONSOLIDATED GAS COMPANY v. SAME. THE PEOPLE OF THE STATE OF NEW YORK ex rel. NEW AMSTERDAM GAS COMPANY v. SAME. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CONEY ISLAND AND BROOKLYN RAILROAD COMPANY v. SAME.
ERROR to the supreme court of the state OF NEW YORK.
Nos. 75, 76, 77, 78, 79, 80.
Argued April 17, 18, 19, 1905. —
Decided May 29, 1905.
Metropolitan Street Railway Co. v. New York, ante, p. 1, and Brooklyn City Railroad Co. v. New York, ante, p. 48, followed.
The facts' are stated in the opinion.
Mr. Elihu Root and Mr-. William D. Guthrie for plaintiffs in error in Nos. 75 and 76. Mr. Elihu Root, with whom Mr. Frank H. Platt was on the brief, for plaintiffs in error in Nos. 77 and 78.
Mr. Julius M. Mayer, Attorney General of the State of New Ygyk, and Mr. Louis Marshall for defendant in error.
Argued simultaneously with Metropolitan Street Ry. Co. v. New York. Fgr abstracts of arguments see ante, p. 9.

Opinion:
Mr'. Justice Brewer
delivered the opinion of the court.
While these cases differ in some details from the two pre ceding, in which opinions have just been announced, there are no such differences as put them outside the scope of the reasoning of those opinions. Therefore, the judgments in them are
Affirmed.