People ex rel. New York Central & Hudson R. R. R. Co. v. Purdy

This is a writ of certiorari to review the 1914 assessment levied October 1, 1913, on the Hotel Biltmore. The controversy arises out of the enactment of section 889a of the Greater New York Charter (passed in 1913): “A building in course of construction, commenced since the preceding first day of Octo*452her and not ready for occupancy, shall not he assessed. ’ ’ The facts are not in dispute. It is conceded by the city that the Hotel Biltmore was not ready for occupancy October 1, 1913. The question to be decided is whether either the ‘ ‘ building ’ ’ or the ‘ ‘ construction of the building ’ ’…