Leonhard Michel Brewing Co. v. Cantor

These are three certiorari proceedings to review the assessments for the years 1918,1919 and 1920, upon the relator’s property, consisting of certain land and the' buildings thereon erected, used for the manufacture of ice and beer.

The property is situated in the borough of Brooklyn, in the city of New York, and is known upon the tax maps of said city as lot No. 1, block 466, section No. 2.

The assessment for the year 1918 was fixed by the assessor at $239,000, made up as follows: Land, $78,000; buildings, $39,500, and machinery, $121,500; making a total sum of $239,000.

The total assessment…