People Ex Rel. Schwarz v. Miller

Section 904 of the Charter of the City of New York (L. 1901, ch. 466, as amd. [formerly § 895]) prescribes the form of an application for correction of an assessment as follows: “ Such application shall be made in writing and shall specify clearly the objection thereto and the grounds for such objection * * This provision, we think, would naturally be read as a direction complete in itself and not as intended to be supplemented by the provisions of section 27 of the Tax Law (Cons. Laws, ch. 60) requiring that complaints in relation to assessments should be made under oath. (Cf. People ex rel.…