104 N.Y.S. 794 | N.Y. Sup. Ct. | 1907
This is a motion to refer the proceedings above entitled to referees to take testimony and to report with opinion. These proceedings are brought by writ of certiorari to review assessments for taxation, during the years 1899, 1900 and 1901, against various large parcels "of improved real estate in ¡New York city. The proceedings are twenty-one in number, and are brought by eight separate and distinct sets of relators, and in the instance of every parcel a review of the assessment for two or more of the years above mentioned is asked. .Since the parcels upon which a review of assessment is asked are very valuable, including such buildings as the Pulitzer building, the Wanamaker building, the Oammeyer building and similar valuable structures, it is clear that the testimony of the very best experts, men whose time is so occupied that it might well be impossible to assemble them and keep them together for the purpose of trial in court, will be offered in evidence, and that the interests of justice require that ample opportunity to cross-examine these witnesses and to introduce rebutting testimony should be afforded. As the affidavit of the assistant corporation counsel shows, the eiperience of the past proves that these ends may best be accomplished in hearings before a referee rather than by trial in court, and in only a very few instances, and those involving real estate of less importance than that in the present case, and requiring merely about one
Ordered accordingly.