40 Barb. 644 | N.Y. Sup. Ct. | 1863
This is an action to recover the possession of certain lands in -the city of Brooklyn, tried before Mr. Justice Strong, at the Kings circuit, in March, 1857, when a verdict was directed for the plaintiff, the defendants’ exceptions to be first heard at the general term. The plaintiff claimed title under a lease made by the mayor and common council of the city of Brooklyn, to one William
By the 19th section of the act prescribing the manner in which assessments of taxes are to be made, (1 B. S. 393,) the assessors are directed to complete the assessment roll on or before the time therein named and make a fair copy thereof, and leave the same with one of their number. They are then forthwith to cause notices thereof to be put up in three or more public places in their town or ward. These notices shall set forth that the assessment rolls are completed, and a copy thereof left with one of their number designated in the notices, at a place specified therein, where the same may be seen and examined by any of the inhabitants of the town or ward, during twenty days; and that the assessors will meet on a certain day, at the expiration of such twenty days, and at the time and place specified in such notice, to review their assessments, on the application of any person conceiving himself aggrieved. Section 21 provides that the roll, during the twenty days, shall be submitted to the inspection of all persons who shall apply for that purpose; and sections 22 and 23 provide for a review and re-examination upon the application of tax-payers thinking themselves aggrieved, and for a reduction of the valuations and assessments, when they prove to be erroneous. These several provisions are designed to secure to the tax-payer the privilege of examination and hearing before the board of assessors, and of offering evidence before them of the condition and valuation of his property, before they shall by their certificate make such assessment final and conclusive to charge his estate with the payment of the tax to be apportioned thereon. The assessment roll.
On the trial of this action, one of the assessors was sworn and examined as a witness for the plaintiff, and against the defendants’ objection and exception he was allowed to testify that they had the law before them, and put up the notices of the completion of the assessment roll and of its being left for examination, according to law. It'is not worth while to consider the question of the admissibility of the evidence, because the defect which I think exists in the plaintiff’s title, appeared immediately upon the cross-examination of the same witness. He testified that the notices were posted for some five days before the day specified therein for the review of the roll. Thus it appeared affirmatively upon the trial that but five days were given to the tax-payer to inspect and examine the roll, before the time appointed for its re-examination and review by the assessors. These are not cases in which public officers are presumed to have done their duty. It must appear that every thing was done which the statute makes essential to the due execution of the power intrusted to them. For these
There should he a new trial, with costs to abide the event.
Brown, Scrugham and Lott, Justices.]