77 N.Y.S. 382 | N.Y. App. Div. | 1902
The Tax Law referi’ed to declares that “ a franchise, right, authority or permission specified in this subdivision shall for the. purpose
In the case, before us it is conceded that the relator has no grant from the State or other public body. It has only a grant from the owners of the soil. All its property rights consist in that grant and in no other. It has no other right, authority or permission. This property right and the pipe line therewith connected is assessable locally. It has no intangible property such as this law makes assessable as a “ special franchise.” It does not clearly appear that the relator has interfered with the highway rights of the public. If it has done so it is a trespasser and has acquired no assessable franchise or property right by its unauthorized invasion. It has rio
It is unnecessary to discuss the subject as to the rights of the owner of the fee of the highway and to what extent he may enjoy the use and profits of the land within the bounds of the highway so long as he does nothing to obstruct or interfere with any of the rights of the public, for all those reserved rights of the owner of the fee are locally assessable and do not fall under the jurisdiction of the Tax Commissioners. All such reserved rights as' the owner may have conveyed by grant are also locally assessable and none of them can come under the jurisdiction of the Tax Commissioners except through some protective grant touching their use emanating from governmental authority,
This leads to the conclusion that the relator has no special franchise and is not assessable otherwise than locally.
The order of the Special Term denying the motion to set aside and vacate the assessment of the relator herein should be reversed, with ten dollars costs and disbursements to appellant, and the motion granted, with costs.
All concurred, except Smith, J., dissenting.
Order 'denying motion to set aside and vacate the assessment of relator reversed, with ten- dollars costs and disbursements to appellant, and motion granted, with ten dollars costs.