People ex rel. Martin v. Feitner

Andrews, G. P., J.

This is a proceeding brought to review the action of the tax commissioners in assessing the personal property of the relator in the sum of $200,000 for the year 1899. The deputy commissioner assigned to that duty, under the direction of the tax commissioners, assessed the personal property of the relator for the year 1899 at the sum of $200,000, and duly entered such assessment in the “Annual Record ” of the borough of Manhattan. Within the time limited by law the relator applied to the tax commissioners and made an oral statement to them in which he claimed that his…