Opinion
December, 1927
Present — Young, Rich, Kapper, Lazansky and Hagarty, JJ.
Judgment, or final order, unanimously affirmed, with costs, upon opinion of Mr. Justice Tompkins at Special Term. We are inclined to the view that what the bridge company was using, in its maintenance and operation, constituted a special franchise which was taxable only as such, within the authority of People ex rel. R., S. E.R.R. Co. v. Moroney ( 224 N.Y. 114).