 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,...  Miscellaneous Reports. Cases Decided in the Courts of Record of the State of ... - Strana 537podľa New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - 1917Úplné zobrazenie - O tejto knihe
 | New York (State). Board of Railroad Commissioners - 1907 - Počet stránok 796
...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... | |
 | 1917 - Počet stránok 1258
...included shall be taxed as a part of the special franchise." Consol. Laws, c, 60, § 2, siilxl. 3. Section 43 provides that: "The state board of tax...determine the valuation of each special franchise." By section 43 of the Tax Law, as amended by chapter 712 of the Laws of 1899, now substantially reproduced... | |
 | 1915 - Počet stránok 1242
...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... | |
 | 1903 - Počet stránok 1338
...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... | |
 | New York (State). Attorney General's Office - 1908 - Počet stránok 692
...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 - 1911 - Počet stránok 1126
...shall be deemed to include tlie value of the tangible property of a person, copartnership, association or corporation situated in, upon, under or above any...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 - 1905 - Počet stránok 774
...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 - 1899 - Počet stránok 756
...shall be deemed to include the value of the tangible property of a person, copartnership, association, or corporation, situated in, upon, under, or above...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... | |
 | 1899 - Počet stránok 794
...shall be deemed" to Include the value of the tangible property of a person, copartnership, association or corporation, situated in. upon, under or above...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.... | |
 | Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - 1899 - Počet stránok 512
...shall be deemed to include the value of the tangible property of a person, copartnership, association, or corporation situated in, upon, under, or 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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