People ex rel. Central Hudson Gas & Electric Co. v. Woodbury
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Egburt E. Woodbury and others, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 28th day of April, 1915, denying their motion to quash the writ of certiorari herein.
1Opinion of the Court
Kellogg, P. J.:
The writ of certiorari was issued March 27, 1915, to review a special franchise assessment where the roll was completed and filed and notice thereof given September 15, 1911. The statute in force at the time (Tax Law [Consol. Laws, chap. 60; Laws of 1909, chap. 62], § 46)* required that the petition for a writ of certiorari to review this assessment must be presented within fifteen days after. September 15, 1911. The petition was presented several years too late. No officer of the State can ■ waive this jurisdictional question, and the court has no power to review the…
2Cited by2 opinions
- Oswego Falls Corp. v. City of FultonNew York Supreme Court · 1933
- People ex rel. New York Central Railroad v. GravesNew York Supreme Court · 1936