284 N.Y. 150 | NY | 1940
Section 904 of the Charter of the City of New York (Laws of 1901, ch. 466, as amd. [formerly section 895], as it read until superseded by section 163 of the New York City Charter, effective January 1, 1938) prescribed that an application for correction of an assessment should be in writing but did not specify signature or subscription as a requisite. In People ex rel. Schwarz v.Miller (
The provisions of section 2321 of the Penal Law have no bearing on the question of the sufficiency of the application before us. That section penalizes false statements upon an application to reduce a tax or assessment whether oral or in writing.
The application was sufficient and the orders appealed from should be reversed, with costs in all courts to the appellant, and the matter remitted to the Special Term for further proceedings in accordance with this opinion.
LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, SEARS, LEWIS and CONWAY, JJ., concur.
Ordered accordingly.