172 A.D. 919 | N.Y. App. Div. | 1916
The following is the opinion handed down at Special Term:
Certiorari to review the tax assessment for 1918 of various parcels in the old town of Gravesend upon the grievance of overvaluation. As in the proceeding to review the assessment for the year 1913 the question narrowed to the 885 acres formerly used as a race track and described as block 7405, lot Mo. 1. It has been finally settled since the return was made that the assessment in substantially similar amount for the preeed. ing year was excessive. (People ex rel. Coney Island Jockey Club v. Purdy, 213 N. Y. 652.) The respondents do not concede and the return does not show that upon grievance day the relator offered the same testimony as in the previous year, and it is asserted that the return concludes the court. Such is not the law. The quotation given from the opinion in People ex rel. Manhattan R. Co. v. Barker (152 N. Y. 417, 438) had reference, not to