People ex rel. Corwin v. Assessors of Middletown
New York Supreme Court
Appeal from special term, Orange county. Application of John E. Corwin for a writ of certiorari directed to C. 0. V. Ketcliam, 0. K. Gordon, and J. J. Duryea, assessors of the city of Middle-town, and Frank Harding, clerk of said city, requiring them to review their action as tax assessors, etc. From an order granting a reference to take proof as to the assessment of relator’s property, the said Ketcliam and the others appeal.
1Opinion of the CourtBarnard, P. J.
By chapter 269, Laws 1880, a writ of certiorari is provided for when an assessment is illegal or erroneous by reason of overvaluation, or because the assessment is disproportioned to the assessment of other real and personal property. The words of this act are extremely general, and on their face seem to authorize a writ of certiorari to review the assessment without the aggrieved party applying to the assessor to correct the error. The court of appeals, in the case of People v. Commissioners of Taxes, 99 N. Y. 254, 1 N. E. Rep. 773, restricts the act of 1880 to cases where there was a…
2Cases cited2 opinions
- People Ex Rel. Mutual Union Telegraph Co v. Commissioners of TaxesNew York Court of Appeals · 1885
- People Ex Rel. West Shore Railroad v. AdamsNew York Court of Appeals · 1891
3Cited by4 opinions
- In re WinegardNew York Supreme Court · 1894
- People ex rel. Buffalo, R. & P. Railway Co. v. DuguidNew York Supreme Court · 1893
- People ex rel. Mercer v. MaynardNew York Supreme Court · 1893
- People ex rel. Mercer v. MaynardNew York Supreme Court, Monroe County · 1893