People Ex Rel. Simpson v. . Wells
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 31, 1904, which affirmed an order of Special Term quashing a writ of certiorari to review an assessment of real property of the relator for the purpose of taxation. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 31, 1904, which affirmed an order of Special Term quashing a writ of certiorari to review an assessment of real property of the relator for the purpose of taxation. The facts, so far as material, are stated in the opinion. Section 896 of the New York city charter, as amended (L. 1901, ch. 466), authorizing the board of taxes and assessments to increase the assessed valuation of real and personal property, is unconstitutional in that it fails to provide for giving notice to…
1Opinion of the CourtVann, J.
The relator is the lessee of three parcels of land in the city of New York and is under covenant with the lessor to pay all taxes and assessments levied thereon during the term. On the second Monday of January, 1903, these par cels were respectively assessed at the sums of $70,000, $35,000 and $32,000, which, on the 25tll of March following, were increased by the respondents to $105,000, $40,000 and $35,000. The tax cotnmissioners claim that they were authorized to make this increase by section 896 of the city charter, which is as follows:
“ The board of taxes and assessments may increase at…
2Cited by27 opinions
- People v. DietzeNew York Court of Appeals · 1989
- People v. FinkelsteinNew York Court of Appeals · 1961
- State v. Hudson County News Co.Supreme Court of New Jersey · 1961
- People Ex Rel. Bridgeport Savings Bank v. FeitnerNew York Court of Appeals · 1908
- In re the Second Report of the November, 1968 Grand JuryNew York Court of Appeals · 1970
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