114 N.Y.S. 514 | N.Y. App. Div. | 1909
Lead Opinion
Final order modified, upon opinion in People ex rel. Glen Telephone Co. v Hall (ante, p. 360), decided herewith, by striking therefrom the extra allowance.
Dissenting Opinion
The relator is a telephone company, whose principal office was situated at Johnstown, with lines running through the town of Min-den, Montgomery county. A special franchise tax had been assessed against the relator for property within the town of Minden, amounting- to §1,575. The defendants have assumed to make an assessment of other real property owned by this company in the town of Minden to the amount of §2,500. The relator properly complained of this assessment, and asked that it be stricken from the rollj but the defendants refused to strike the same from the roll, and to review this determination this writ of certiorari was brought. The court, at Special Term, has held that the assessment is improper, and from an order entered upon such determination this appeal has been taken. The relator in its petition alleges that all of the property of said company, either real or personal, situated in said town of Minden, consists of its poles, wires and equipments necessary for the transaction of its business, and its switchboard and telephone instruments and that, all of said wires, poles and equipments of said company, except the said switchboard and telephone instruments, are located in, upon and above the public highways of said town. The respondents in their return to the writ, among other things/ state: "That in fixing the said assessment of §2,500.00 for real estate against said Telephone Company, your respondents, said assessors, took into consideration the poles belonging to said Company standing upon private ground, and the wires and cables and other fixtures belonging therewith, belonging to said Company, strung across and upon private ground; and also considered the switchboards and other fixtures in the office of said Company at Fort Plain, N. Y., belonging to said Company And your respondents, said assessors, further return that they were advised by the State Board of Tax Commissioners of the State of ¡New York that the said wires, poles and fixtures of said Company standing upon and crossing pri vate ground, and the switchboards and fixtures in the office as aforesaid could lawfully be assessed by the local assessors as aforesaid, and as were assessed by your respondents, in this case, and your respondents, said assessors, considered said advice in making the said assessment of §2,500.00 for real estate against said Telephone Company.” And again: “Your respondents, said assessors, allege and return that said Telephone Company has now and at all times since May 1st, 1907, has had wires, poles, cables and equipments belonging to said Company and used by it in operating its telephone system, besides its switchboard and telephone instruments, which are located in, upon, over and across private property within said town of Minden. ■■ Your respondents, said assessors, allege and return that said assessment of §2,500.00 assessed by your respondents, said assessors, against said Telephone Company for real estate in said town, was the value placed by your respondents, said assessors, upon the said switchboard, fixtures, etc., in said Compan3’s office at Fort Plain, N. Y., and upon the wires, poles, fixtures, etc., standing upon and crossing private property, and that said sum of §2,500.00 was and is no more than the full value of the same.” It will thus be seen that an issue is raised by the allegation of the petition on the