New York Court of Appeals
The People of the State of New York Ex Rel. the International Navigation Company, Respondent v. Edward P. Barker Et…
May 11, 1897153 N.Y. 98
Summary
The Court affirmed the appellate order, holding that sheds erected by the lessee on city-owned piers become the city's property and are not assessable to the lessee for taxation. Justice Bartlett dissented, arguing the sheds remain the lessee's taxable property.