People Ex Rel. New York Hotel & Restaurant Co. v. Barker
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made May 12, 1893, which affirmed an order of Special Term denying an appfiication by the relators for a peremptory writ of mandamus against the defendants as commissioners of taxes in and for the city and county of Mew York, commanding them to entertain the relators’ application for the cancellation of an assessment. The facts, so far as material, are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made May 12, 1893, which affirmed an order of Special Term denying an appfiication by the relators for a peremptory writ of mandamus against the defendants as commissioners of taxes in and for the city and county of Mew York, commanding them to entertain the relators’ application for the cancellation of an assessment. The facts, so far as material, are stated in the opinion. The statute clearly authorized the application made by the relators to the commissioners. (Laws of 1882, chap. 410, § 822.) The…
1Opinion of the CourtEarl, J.
The relator, the Hotel and Restaurant Company., is a domestic corporation having its principal place of business in the city of Hew York, and its personal property was assessed for the purposes of taxation for the year 1892 at the sum of $200,000.
It is provided in the Consolidation Act relating to the city of Hew York (Chapter 410, Laws of 1882, §§ 817, 818, 819 and 820), that the assessment books shall be kept open by the commissioners of taxes and assessments for examination and correction from the second Monday in January until the first day of May in each year, and that during that time “…
2Cases cited1 opinion
- Matter of CorwinNew York Court of Appeals · 1892
3Cited by1 opinion
- People ex rel. Chambers v. WellsAppellate Division of the Supreme Court of the State of New York · 1905