People ex rel. American Manufacturing Co. v. Commissioners of Taxes & Assessments
New York Supreme Court
Taxes — review of assessments for inequality — Tax Law, § 290—• Greater New York Charter, § 906 — excessive valuation — former determination may he considered though not res adjudicata. Proceedings to review assessments for taxation upon the real property of relators for the years 1906 to 1912, inclusive, upon property situated in borough of Brooklyn.
1Opinion of the CourtKelly, J.
I have gone over the testimony in this proceeding with the aid of the able briefs submitted by the respective counsel and I reach the following conclusions :
*704(1) As to the claim of the relator that the assessments are unequal and that it has been treated unjustly as compared with other property owners upon the same roll, I hold that the relator cannot raise that issue in this proceeding for want of statement of specific instances of inequality in its application to the commissioners as well as in the petition. The objections of the respondents to this line of testimony are sustained. Tax Law,…
2Cases cited4 opinions
- People Ex Rel. Eckerson v. . ZundelNew York Court of Appeals · 1899
- People ex rel. Coney Island Jockey Club v. PurdyAppellate Division of the Supreme Court of the State of New York · 1912
- People Ex Rel. Cunningham v. . FeitnerNew York Court of Appeals · 1909
- People ex rel. American Manufacturing Co. v. O'DonnelAppellate Division of the Supreme Court of the State of New York · 1908
3Cited by5 opinions
- People ex rel. Norwich Pharmacal Co. v. PorterAppellate Division of the Supreme Court of the State of New York · 1930
- People ex rel. American Manufacturing Co. v. PurdyAppellate Division of the Supreme Court of the State of New York · 1918
- People ex rel. Norwich Pharmacal Co. v. PorterNew York Supreme Court · 1928
- People ex rel. Western New York & Pennsylvania Railway Co. v. State BoardAppellate Division of the Supreme Court of the State of New York · 1939
- People ex rel. Cunningham Realty Co. v. Commissioners of Taxes & AssessmentsAppellate Division of the Supreme Court of the State of New York · 1929