PEOPLE EX REL. N.Y.C. H.R.R.R. CO. v. WOODBURY

KELLOGG, J.:

The question presented is whether the appellant's railroad-crossing of canal lands is a special franchise. In other words, whether canal lands are to be deemed "public places" within the fair meaning of subdivision 3 of section 2 of the Tax Law.

The question was considered in People ex rel. N.Y.C. H.R.R.R. Co. v. Woodbury ( 140 App. Div. 850; 208 N.Y. 421) and People ex rel. N.Y.C. H.R.R.R. Co. v. Woodbury ( 140 App. Div. 945; 208 N.Y. 425). In those cases it was considered that the crossing of relator's railroad over such lands was a special franchise.

The order is, therefore, affirmed, with costs.

Order unanimously affirmed, with costs.