People Ex Rel. New York Water Serv. Corp. v. Hennessey, 193 N.E. 409 (N.Y. 1934). · Go Syfert
People Ex Rel. New York Water Serv. Corp. v. Hennessey, 193 N.E. 409 (N.Y. 1934). Cases Citing This Book View Copy Cite
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The People of the State of New York Ex Rel. New York Water Service Corporation, Appellant,
v.
John P. Hennessey Et Al., Constituting the State Tax Commission, Respondents
New York Court of Appeals.
Nov 20, 1934.
193 N.E. 409
1934 N.Y. LEXIS 1207
Charles J. Tobin and Robert C. Killough, Jr., for appellant. John J. Bennett, Jr., Attorney-General ( Edward J. Grogan, Jr., and Leo W. Begley of counsel), for respondent. Paul Windels, Corporation Counsel ( William H. King and Isaac Phillips of counsel), for City of New York, amicus curiae.
Crane.
Cited by 3 opinions  |  Published

Lead Opinion

Order affirmed, with costs; no opinion.

Concur: Pound, Ch. J., O’Brien, Hubbs, Crouch and Loughran, JJ. Not sitting: Lehman, J. Crane, J., dissents in the following memorandum:

Dissent

Crane, J.

(dissenting). If the words “ after the final completion and filing of the assessment roll, and the first posting or publication of the notice thereof as required by law ” (Tax Law, § 46; Cons. Laws, ch. 60) do not apply to New York city in cases of real estate assessment,[*611] I do not see how the same words do apply to start the time running in special franchise assessments in New York city. (People ex rel. Jamaica Water Supply Co. v. State Board of Tax Commissioners, 196 N. Y. 39; People ex rel. Thomson v. Feitner, 168 N. Y. 441, at pp. 446-449.)

Order affirmed.