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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,... "
Annual Report of the Commission of Gas and Electricity of the State of New York - Page 629
by New York (State). Commission of Gas and Electricity - 1907
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Annual Report of the Board of Railroad Commissioners of the State ..., Volume 3

New York (State). Board of Railroad Commissioners - Railroads - 1907
...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...
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2 years transportation progress, Volume 150

Law reports, digests, etc - 1915
...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...
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The New York Supplement

Law reports, digests, etc - 1903
...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...
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The New York Supplement

Law reports, digests, etc - 1917
...— 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,...
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Annual Report of the Attorney General of the State of New York

New York (State). Attorney General's Office - Attorneys general's opinions - 1908
...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...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 143

New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1911
...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....
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 99

New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1905
...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...
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Appletons' Popular Science Monthly, Volume 55

William Jay Youmans - Science - 1899
...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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The Tribune Almanac and Political Register

Almanacs, American - 1899
...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...public place or public waters in connection with the вреclal franchise. The tangible property s> included1 shall be taxed as n p.irt of the special franchise....
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The Quarterly Journal of Economics, Volume 13

Economics - 1899
...purposes of taxation, be known as a special franchise." Finally, the act adds that " a special franchise shall be deemed to include the value of the tangible...above any street, highway, public place or public way, in connection with a special franchise. The tangible property so included shall be taxed as a...
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