New York Court of Appeals
The People Ex Rel. the Dunkirk and Fredonia Railroad Company, Appellants v. John J. Cassity, Edward Keys, and Henry…
September 5, 187146 N.Y. 46
Summary
The Court affirmed the lower court's assessment of the Dunkirk and Fredonia Railroad Company's track as taxable real estate, holding that the track constitutes "land" under the tax statutes and that railroad corporations are not treated as non‑resident owners for assessment purposes.