People ex rel. Dexter Sulphite Pulp & Paper Co. v. Hughes

Davis, J. (dissenting).

I cannot give assent to the strict rule stated in the prevailing opinion relative to the essential allegations in the petition for a writ of certiorari to review an assessment. A petition is in the nature of a pleading and conclusions of fact may be stated, without the evidence necessary to support them. (Matter of Corwin, 135 N. Y. 245, 252; People ex rel. Empire Mortgage Co. v. Cantor, 198 App. Div. 317.) It is sufficient if the petition states the material facts (Civ. Prac. Act, § 241); and substantial compliance with the statute is all that is required under the…