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MATTER OF ALGONQUIN GAS CO. v. MOORE

2 Misc.2d 997 (1956)

In the Matter of Algonquin Gas Transmission Company, Petitioner, v. Frank C. Moore et al., Respondents.

Supreme Court, Special Term, Albany County.

July 26, 1956.

Attorney(s) appearing for the Case

Patrick H. Sullivan and Bernard L. Sanoff for petitioner.

Jacob K. Javits, Attorney-General (James O. Moore, Jr., Edward J. Grogan, Jr., and George A. Radz of counsel), for respondents.

ROSCOE V. ELSWORTH, J.

In these proceedings to review, instituted under section 46 of the Tax Law, the sole issue presented is the legality of special franchise assessments for the year of 1952 made by the State Board of Equalization and Assessment on petitioner's two gas pipe lines located below the bottom of the Hudson River and which said lines are located partly in the town of Cortlandt, Westchester County, and partly in the town of Stoney Point,...

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