133 N.Y.S. 348 | N.Y. App. Div. | 1912
The question to be determined in this ease is Whether the relator was properly assessed in the year1 1906 for a special franchise, by reason of its occupation for railroad purposes of a strip of land 30 feet in width, lying between the northerly, and the southerly lines óf Atlantic avenue; in the borough of Brooklyn, and extending from a point 252 feet east of Franklin avenue to Stone avenue, which was formerly the easterly boundary line of the city of Brooklyn. The nature of the interest of the relator, and of those through whom it claims, in the said strip of ground, has been the occasion of abundant litigation. It was considered in Matter of Long Island B. B. Co, (189 N. Y. 428), which was an application for the appointment of commissioners to determine whether sidings and turnouts should be constructed in aid of a trolley line which the petitioner therein claimed the right to construct and operate on the surface of Atlantic avenue; in the case of Leffmann v. Long Island Railroad Co. (120 App. Div. 528; affd., 197 N. Y. 513, upon the opinion of Mr. Justice Milled, who wrote for this court), which was an action brought by an abutting property owner to restrain the defendant therein from maintaining, a viaduct, and funning trains thereon, within the confines of said thirty-foot strip; and again in Long Island R. R. Co. v. City of New York (199 N. Y. 288), which Was an action to' restrain the defendant the city of New York from entering upon said strip of ground for the purpose of removing from
The Tax Law, as it was when this assessment was made, provided as follows: “The terms ‘land,’ ‘real estate’ and ‘real property,’ as used in this chapter, include the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; * * * all surface, underground or elevated railroads, including the value of all franchises, rights or permission to construct; maintain or operate the same in, under, above, on or through streets, highways or public places; all railroad structures, sub
Jenks, P. J., Hirschberg, Woodward and Rioh, JJ., concurred.
Pinal order affirmed, with ten dollars costs and disbursements.