Smallwood v. Comptroller

The relator was the owner of real estate in the borough of Queens, in the city of Mew York, which was assessed for taxation for the year 1899. On the eleventh day of July, in that year, she instituted a proceeding by certiorari under the Tax Law (Laws of 1896, chap. 908, art. XI, § 250 et seq.), to review the assessment upon the grounds of overvaluation, inequality and illegality, and thereafter in July, 1900, an order was made reducing the valuation complained of and directing that the tax extended against the original assessment should be cor*168rected in accordance with the reduced assessment…