Tax
The People of the State of New York ex rel. Bear Mountain Hudson River Bridge Company, Respondent, v. Benjamin Sheldon and Others, Assessors of the Town of Highlands, Orange County, New York, Appellants
222 A.D. 756·New York Supreme Court, Appellate Division·1927·NY
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Opinion
The People of the State of New York ex rel. Bear Mountain Hudson River Bridge Company, Respondent, v. Benjamin Sheldon and Others, Assessors of the Town of Highlands, Orange County, New York, Appellants.
[MAJORITY]
Judgment, or final order, unanimously affirmed, with costs, upon opinion of Mr. Justice Tompkins at Special Term. [Reported in 126 Misc. 239.1 We are inclined to the view that what the bridge company was using, in its maintenance and operation, constituted a special franchise which was taxable only as such, within the authority of People ex rel. R., S. & E. R. R. Co. v. Moroney (224 N. Y. 114). Present — Young, Rich, Kapper, Lazansky and Hagarty, JJ.