Werking v. Amity Estates, Inc.

The complaint alleges three causes of action. Each cause of action is identical except for those paragraphs in each, which assert a different failure to comply with the Tax Law as giving rise to each so-called cause of action. Thus paragraph eighteenth asserts invalidity by reason of overvaluation; paragraph thirty-first asserts invalidity by reason of failure to post notices as required by the Tax Law and paragraph forty-third asserts invalidity by reason of sufficiency of plaintiff’s personal property.

There is here, therefore, but one cause of action, based on three separate alleged…