People Ex Rel. Washington Building Co. v. Feitner
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made March 23, 1900, affirming an order of Special Term superseding a writ of certiorari to review the assessments for the year 1899 which had been levied upon certain real estate in the city of New York.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made March 23, 1900, affirming an order of Special Term superseding a writ of certiorari to review the assessments for the year 1899 which had been levied upon certain real estate in the city of New York. Applications having been made to the commissioners of taxes and assessments of the city of New York, by the Washington Building Association and twenty-one other parties, each owning separate and distinct parcels of real estate in different parts of New York city, for a reduction of the…
1Opinion of the Court
Parker, Ch. J.
We agree with the courts below that the last sentence of section 250 of chapter 908 of the Laws of 1896, which provides that “ Two or more persons assessed upon the same roll who are affected in the same manner by the alleged illegality, error or inequality, may unite in the same petition,” was intended to apply to a situation wherein the adjudication upon the complaint of one taxpayer necessarily determines the complaints of others, as, where in reality but a single issue is presented, so that the law being settled as to the facts of one case it is alike applicable to all other…
2Cited by13 opinions
- People Ex Rel. Thomson v. . FeitnerNew York Court of Appeals · 1901
- People ex rel. Michael J. Adrian Corp. v. SextonAppellate Division of the Supreme Court of the State of New York · 1937
- People Ex Rel. Zollikoffer v. . FeitnerNew York Court of Appeals · 1902
- Allen v. RizzardiNew York Court of Appeals · 1959
- People ex rel. Litchfield v. O'DonnelAppellate Division of the Supreme Court of the State of New York · 1906
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