People ex rel. Byler v. Smith

In each of the above-entitled proceedings, the respondents move to dismiss the same on the ground that the writ of certiorari herein was not allowed within thirty days after the final completion and filing of the assessment rolls. It is conceded that the rolls were filed on the 11th of September, 1942, and the writ was not allowed until the 14th day of October, 1942, or a period of more than thirty days from the date of the filing, as provided by section 291 of the Tax Law.

The town of Mamaroneck is one of the towns in the county of Westchester, and the preparation and filing of the assessment…