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TROY UNION R.R. CO. v. MEALY

No. 63.

254 U.S. 47 (1920)

PEOPLE OF THE STATE OF NEW YORK ON THE RELATION OF THE TROY UNION RAILROAD COMPANY v. MEALY ET AL., AS ASSESSORS, ET AL.

Supreme Court of United States.

Decided November 8, 1920.

Attorney(s) appearing for the Case

Mr. William L. Visscher and Mr. Lewis E. Carr for plaintiff in error.

Mr. G.B. Wellington for defendants in error. Mr. Thomas H. Guy was also on the brief.

MR. JUSTICE HOLMES delivered the opinion of the court.

This was a proceeding in the Supreme Court of New York seeking by certiorari to review and set aside an assessment of city taxes upon the relator's property at a valuation of one million dollars; the relator contending that it had a contract by virtue of which the City of Troy and the State were limited to a valuation of $30,000 for the purposes of the tax. A referee,...

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