Appellate Division of the Supreme Court of the State of New York November 15, 1900 (People ex rel. New York & Queens County Railroad v. State Board of Tax Commissioners)

Kellogg, J.:

The disposition of this appeal must depend upon the construction to be placed upon section 43 of the Tax Law (Laws of 1896, chap. *219908), as amended by chapter 712 of the Laws of 1899, commonly known as the Special Franchise Tax Law.