Tax
The People of the State of New York ex rel. Bear Mountain Hudson River Bridge Company, Respondent, v. James Dimond, as Assessor of the Town of Cortlandt, and Others, 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. James Dimond, as Assessor of the Town of Cortlandt, and Others, Appellants.
[MAJORITY]
Judgment, or final order, unanimously affirmed, with costs, upon opinion of Mr. Justice Tompkins at Special Term. [Reported in 126 Misc. 239.] 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.