Melville Fuller,
Underground Railroad of the City of New York v…
“ The consent of the municipal authorities and the consent of the abutting property owners, or the substituted consent of the supreme court, were essential to the right to construct a railroad, and these it never obtained. It paid the incorporation tax under the tax law of 1896, but that gave no right of construction, nor did its filing of a map or profile. There is also an averment that this company 'paid taxes duly assessed against it by the city, county, and state of New York,' but none that any tax was paid on the right to construct a railroad in the streets of New York. ”
