PEOPLE EX REL. BROOKLYN CITY R.R. CO. v. NEW YORK

No. 79.

199 U.S. 48 (1905)

THE PEOPLE OF THE STATE OF NEW YORK ex rel. BROOKLYN CITY RAILROAD COMPANY v. NEW YORK STATE BOARD OF TAX COMMISSIONERS.

Supreme Court of United States.

Decided May 29, 1905.


Attorney(s) appearing for the Case

Mr. Charles A. Collin, with whom Mr. William F. Sheehan was on the brief, for plaintiff in error.1

Mr. Julius M. Mayer, Attorney General of the State of New York, and Mr. Louis Marshall for defendant in error.1a


MR. JUSTICE BREWER, after making the foregoing statement, delivered the opinion of the court.

Do these license fees stand as an equivalent for property taxes so that a stipulation in respect to them relieves the property from liability to ordinary taxation? This certainly would not be the general rule. A license fee is understood to be a charge for the privilege of carrying on a business or occupation, and is not the equivalent or in lieu of a property tax. Take the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases