People ex rel. Lehigh Valley Railway Co. v. Burke

After making the preceding" statement, the court handed down the following:

In certiorari proceedings to review taxation assessments, it is presumed that the assessments are correct, and that the assessors did their duty. The burden is on the relator to “ make it conclusively appear that the method by which the assessors arrived at the result complained of was incorrect, and that the assessment does not represent the fair value of the property assessed.” (People ex rel. Jamaica W. S. Co. v. Tax Comrs., 196 N. Y. 39.)

The reference had was to aid the conscience of the court, which may adopt the…