Legal Opinion

People ex rel. Empire Mortgage Co. v. Cantor

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1921PublishedCited by 9 opinions

Appeal by the relator, Empire Mortgage Company, from, an order -of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 29th day of October, 1920, confirming after a trial assessments for taxation upon real property and dismissing a writ of certiorari.

1Opinion of the Court

Page, J.:

This is a certiorari proceeding instituted to review assessments for the purposes of taxation for the year 1918 on parcels of improved and unimproved real property situated in the borough of Manhattan consisting of fifteen separately *438assessed lots lying in four blocks as shown on the tax maps, but all comprised within two tracts which have generally been referred to as the Billings property and the Hays property. The two tracts adjoin and constitute one parcel except as divided by streets. With the exception of a parcel west of Riverside Drive lying far below that thoroughfare, the…

2Cases cited3 opinions

  1. Daly v. SmithAppellate Division of the Supreme Court of the State of New York · 1897
  2. People Ex Rel. Strong v. . HartNew York Court of Appeals · 1916
  3. In re the City of New YorkAppellate Division of the Supreme Court of the State of New York · 1921

3Cited by9 opinions

  1. Board of Assessment Appeals v. Colorado Arlberg ClubSupreme Court of Colorado · 1988
  2. Lyon Lumber Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1925
  3. People ex rel. Michael J. Adrian Corp. v. SextonAppellate Division of the Supreme Court of the State of New York · 1937
  4. Reservoir Estates, Inc. v. PaulusNew York Supreme Court · 1965
  5. Frost Lumber Industries, Inc. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1932

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