People ex rel. Tierney v. Wilkins

I favor a reversal and the dismissal of both petitions. However, I do not concur in the prevailing opinion which grants leave to the respondent to serve an amended petition within five days from the entry of the order herein.

It seems to me that the great weight of authority is clearly to the effect that an improper allegation of overvaluation is a jurisdictional defect and an amendment may not be permitted. (People ex rel. O’Neil v. Purdy, 188 App. Div. 485.) In that case the application to review was based on the ground of inequality, but the court held that even if it could be considered as…