The People of the State of New York Ex Rel. Metropolitan Street Railway Company, Respondent v. State Board of Tax…

Summary

The Court of Appeals upheld the constitutionality of Chapter 712 of the Laws of 1899, which authorizes the state Board of Tax Commissioners to assess special franchises for general taxation. It held that the statute does not violate the home‑rule provision of the Constitution, that the inclusion of tangible property annexed to the franchises is permissible, and that due‑process requirements were satisfied. The Appellate Division's reversal of the Special Term was therefore reversed.