Appellate Division of the Supreme Court of the State of New York November 15, 1925 (People ex rel. Western New York & Pennsylvania Railway Co. v. State Tax Commission)

Van Kirk, J.

(dissenting): The “ orders or judgments ” appealed from vacate

three special franchise assessments and strike them from the assessment rolls. The special franchises are two crossings of the Genesee river by the bridges of the relator’s line. The orders of the referee were based upon the finding that the river, at each place of crossing, was non-navigable, and not a public highway.