People ex rel. Ryder v. Woodworth

This is a proceeding in certiorari to review an assessment upon the ground that the property of relator has been *922overassessed. The official referee having taken voluminous proof has submitted his report recommending that the assessment for the years 1938 and 1939 should be reduced from $85,200 to $45,000, he having found the full value to be $40,000.

The function of the referee was merely to hear and report, not to hear and determine. It is the court which is charged with the responsibility of making final determination, aided by the referee's report. (Bannon v. Bannon, 270 N. Y. 484.)

There is…