People ex rel. Edison Electric Illuminating Co. v. Feitner

This is an application to review by certiorari the assessment as real estate, for the purposes of taxation, of the relator’s underground conduit system. The relator moves for a reference to take testimony, and the respondents move to dismiss the writ. The relator, as required by the charter, made written application to the respondents for a reduction of the assessment. That application undertook to allege that the assessment was illegal, both on account of over-valuation and inequality. The allegation as to inequality was not stated in the application in such form as to constitute a basis for…