 | New York (State). Board of Railroad Commissioners - Railroads - 1907 - 796 pages
...chapter, or by any other provision of law; but tangible property subject to a special franchise tax situated in, upon, under or above any street, highway, public place or public waters, as described in subdivision three of section two shall not be taxable except upon the assessment made... | |
 | Agriculture - 1942 - 868 pages
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 | Law reports, digests, etc - 1915 - 1242 pages
...connected with any special franchise. It is not, in the language of the Tax Law, 'tangible property' * « * situated in, upon, under or above any street, highway,...waters In connection with the special franchise." The respondent appeals to the record in the case (People ex rel. NYC & HRR Co. v. Woodbury) to show that... | |
 | Law reports, digests, etc - 1903 - 1338 pages
...under the franchise tax law, which provides that "tangible property subject to a special franchise tax situated in, upon, under or above any street, highway, public place or public waters as described in subdivision three of section two shall not be taxable except upon the assessment made... | |
 | Law reports, digests, etc - 1917 - 1258 pages
...— STATUTE. Under Tax Law (Consul. Laws, c. 60) § 2, subd. 3, declaring that a special franchise shall be deemed to include the value of the tangible property of a corporation situated in, upon, under, or above any street, etc., in connection with the special franchise,... | |
 | New York (State). Attorney General's Office - Attorneys general's opinions - 1908 - 692 pages
...47, in part, provides : « * # * -pllc tangible property subject to a special franchise tax situf.tcd in, upon, under or above any street, highway, public place or public waters, as described in subdivision 3 of section 2, shall not be taxable except upon the assessment made as... | |
 | New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1911 - 1126 pages
...of taxation be known as a 'special franchise.' A special franchise shall be deemed to include tlie value of the tangible property of a person, copartnership,...highway, public place or public waters in connection with tlie special franchise. The tangible property so included shall be taxed as a part of the special franchise.... | |
 | New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1905 - 774 pages
...of the relator were owned by it and were situated wholly or in part upon private property and 7iot in, upon, under or above any street, highway, public place or public waters." The referee took the proof submitted to him and reported that the relator introduces its service to... | |
 | William Jay Youmans - Science - 1899 - 756 pages
...subdivision, shall for the purposes of taxation be known as a ' special franchise.' A special franchise shall be deemed to include the value of the tangible...shall be taxed as a part of the special franchise." The reason for classing franchises as real estate was that under the existing laws of New York a franchise... | |
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A franchise, right, authority or permission specified in this subdivision shall for the purpose of taxation be known as a "special franchise." A special franchise shall be deemed to include the value of the tangible property of a person, copartnership,... 
