...officer penorining the duties devolving upon such office under whatever name. 3. The terms '' land," " real estate," and " real property," as used in this...upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon;...

...The term " land," as used in this chapter, shall be construed to • ic'u'i'i'ed. include the laud itself above and under water; all buildings and other...upon, under or above, or affixed to the same ; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon...

...supra. The tax law, as it was when this assessment was made, provided as follows : "The terms 'land,' 'real estate,' and 'real property,' as used In this...under or above, or affixed to the same; * * * all surface, underground or elevated railroads, Including the value of all franchises, rights or permission...

..."real estate," for the purposes of taxation, was defined by subdivision 6, § 2, of the Tax Law as "the land itself above and under water, all buildings...erected upon, under or above, or affixed to the same," etc., and under the decisions of this state it has been held that pursuant to said section quoted machinery...

...'land,' as used in this chapter, ['Of the Assessment and Collection of Taxes,'] shall be construed to include the land itself above and under water; all...under, or above, or affixed to, the same; * * * all surface, under-ground, or elevated railroads; all railroad structures, substructures, and superstructures,...

...1082, § 1. §315. Real estate defined. The term "land" as used in this chapter, shall be construed to include the land itself, above and under water ; all...upon, under or above, or affixed to the same ; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon...

...aggregate amount of his property as far it is situated within the State. Land or real estate includes:1 "The land itself above and under water; all buildings...upon, under or above, or affixed to the same; all wharves and piers, including the value ol .he right to collect wharfage, cranage or dockage thereon;...

...aggregate amount of his property as far it is situated within the State. Land or real estate includes:' "The land itself above and under water; all buildings...upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon;...

...real estate ' for the purpose of taxation was defined by subdivision 6, section 2 of the Tax Law as ' the land itself above and under water, all buildings...erected upon under or above, or affixed to the same,' and under tho decisions of this state it has been held that pursuant to said section quoted, machinery...

...officer performing the duties devolving upon such officer under whatever name. 3. The terms " land," " real estate " and " real property," as used in this...upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon;...