People Ex Rel. Lehigh Valley Railway Co. v. Burke

This is a certiorari proceeding to review an assessment of certain real estate of the relator, made by the respondents, assessors of the city of Buffalo, for general tax purposes for the year 1923. The property was assessed at the figure of $1,378,000. The issues joined by the service of a return to the writ of certiorari were referred by the Special Term to a referee to take evidence and report the same with his findings of fact and conclusions of law. The referee took the proof, found as a fact that the full value of the land did not exceed the sum of $498,626, and reported to the Special…