New York Supreme Court December 15, 1898 (People ex rel. Cornell Steamboat Co. v. Dederick)

Chase, J.

The Cornell Steamboat Company is a domestic corporation duly incorporated and engaged in the business of towing vessels, boats and barges upon the waters of the Hudson river and adjacent navigable waters, and having its office in the city of Kingston, N. Y. The city of Kingston is a municipal corporation and Addison E. Dederick is the assessor of said city.