People ex rel. Beardsley v. Barber

The real property involved in these certiorari proceedings to review assessments under the Tax Law is Fourteen Mile Island in Lake George with the summer residential buildings thereon. These buildings were erected a number of years ago and constitute an elaborate summer residential property. The assessments were complained of on the ground of overvaluation and inequality. The equalization rates have been stipulated at from sixty-eight per cent to ninety per cent. All proceedings were tried at the same time before a referee. The petitioners showed by experts that the property had a market…