People ex rel. New York Central Railroad v. State Tax Commission

Vaughan and Kimball, JJ.

(dissenting). We are unable to agree with the majority that the conduct on the part of the Referee does not warrant vacating the appointment and setting aside his report in toto.

The facts which prompt us to disagree are these: By order dated September 26, 1941, one James J. MeGuiness was appointed Referee to hear, try and determine the issues in a proceeding brought to review relator’s special franchise tax assessments in Park Avenue and vicinity, New York City, for the tax years 1925-1929 and 1937-1941-1942, both inclusive. Following the appointment of the Referee,…