201 A.D. 834 | N.Y. App. Div. | 1922
In 1917 John C. Thorn was engaged in business as the representative of various members of the Duke family, and took care of the real estate in New York of various members of said family, including questions of taxation. He was president of the Durham Realty Corporation, which had the title to a number of parcels of real estate in the city of New York. The stock of said corporation was practically entirely controlled by Benjamin N. Duke, a brother of James B. Duke. Mr. Thom was also the agent of Mr. James B. Duke, and looked after his real estate interests. As president of the Durham Realty Corporation and as agent and attorney in fact of James B. Duke, Mr. Thom was authorized to make application for reduction of assessments and to sign petitions for writs of certiorari on property owned by James B. Duke. On or about the 17th of October, 1917, said Thorn, as agent for James B. Duke, the owner of the premises 1009 Fifth avenue, verified an application for the reduction of assessment for taxation on said property, being section 5, block 1493, lot 16, which for the year 1918 was assessed at $300,000. On the same day said Thorn, as president of the Durham Realty Corporation, verified applications to reduce certain assessments for taxation on various properties of the Durham Realty Corporation. On or about June 21, 1918, said Thom was handed various petitions for writs of certiorari for the Durham Realty Corporation by its then attorney at law. He verified several petitions for writs relating to property of the Durham Realty Corporation, and among others the petition at bar, in which the Durham Realty Corporation
See Tax Law, § 290, as amd. by Laws of 1916, chap. 323; Greater New York Charter (Laws of 1901, chap. 466), § 906, as amd. by Laws of 1911, chap. 455.—■ [Rep. *
See N. Y. L. J. Nov. 14, 1921.— [Rep.
See Code Civ. Proc. chap. 16, tit. 2, art. 1.— [Rep.
Added by Laws of 1915, chap. 231.— [Rep.