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" ... to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity... "
Report - Page 243
by Connecticut. Bureau of Labor Statistics - 1896
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Municipal Accounting

De Witt Carl Eggleston - Accounting - 1914 - 434 pages
...pipe lines for conducting heat, water, oil, and electricity, including the value of all franchises Trees and underwood growing upon land, and all mines, minerals, quarries, and fossils in and under same Definition of Personal Property The term "personal property" as defined by the tax lawincludes...
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The Taxation of Corporations in New York: With Forms, and an Appendix ...

Henry Montefiore Powell, Martin Saxe - Corporations - 1914 - 596 pages
...tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public...
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). Board of Tax Commissioners - Taxation - 1913
...to be made, laid or placed in, upon, above or under any public or private road, street or ground ; all mains, pipes and tanks laid or placed in, upon,...or conveyance therein or that is protected thereby, including the value of all franchises, rights, authority or permission to construct, maintain or operate,...
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Documents of the Senate of the State of New York, Volume 2

New York (State). Legislature. Senate - Government publications - 1915
...assessments by assessors 40 38 franchise tax on 184 124 report to Comptroller 102 129 Pipes and mains: for conducting steam, heat, water, oil, electricity...property, substance or product capable of transportation art deemed real estate 2 subd. 3 5 Place of taxation: real property 9 14 divided by line of tax district...
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New York State Tax Bulletin, Volume 1, Issue 3

New York (State). State Tax Department - Taxation - 1916
...substructures and superstructures, tracks and the iron thereon ; branches, switches and other fixtures. 8. Mains, pipes and tanks laid or placed in, upon, above...or conveyance therein or that is protected thereby. 9. Trees and underwood growing upon land. 10. Mines, minerals, quarries and fossils in and under the...
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). Board of Tax Commissioners - Taxation - 1916
...authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon,...any public or private street or place for conducting steani) heat, water, oil, electricity or any property, substance or product capable of transportation...
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Annotated Consolidated Laws of the State of New York: As Amended to January ...

New York (State) - Law - 1916 - 7637 pages
...tracks and the iron thereon ; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground: all mains, pipes and tanks laid or placed in, upon, above or under any public...
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Annual Report

New York (State). State Tax Commission - 1916
...tracks and the iron thereon; 'branches, switches and other fixtures l-ermitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public...
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Reports of Selected Cases Decided in Courts of the State of New ..., Volume 99

New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - Law reports, digests, etc - 1917
...for the purposes of taxation to include " all telegraph lines, wires, poles and appurtenances; * * * all mains, pipes, and tanks laid or placed in, upon,...or conveyance therein or that is protected thereby, including the value of all franchises, rights, authority or permission to construct, maintain or operate,...
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). Board of Tax Commissioners - Taxation - 1917
...tracks and the iron thereon ; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public...
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