People ex rel. Suburban Investment Co. v. Miller

The relator brings this proceeding to review the assessment of its lands for the year 1910. It is admitted, and also testified to by the clerk of the town, who was also clerk of the board of assessors, that a large part of the property of the relator was entered upon the assessment rolls after the 1st day of August, 1910. The clerk testifies that books 1, 2 and 3, to his best recollection, were completed before the first day 'of August., This raises the question as to the right of the assessors to add property to the assessment roll after that date. Section 36 of the Tax Law (Laws of 1909,…