Real  Estate   Record





AND BUILDERS' GUIDE.





Vol. XXV.





NEW YOKE, SATUEDAY, JUNE 26, 1880.





No. 641





Published Weekly by

Cbe Eeal Estate J^ecorb Association.

TEBMS.
ONE YEAR., in advance.. ..SIO.OO.
Communicationa should be addres.sed to

C.   W.   SWEET.

No. 137 Broadwav





THE REMEDY FOR OVER  ASSESSMENTS.

When Mr. Geo^ Hi Andrews^ in his letter to the
Times^ on Wednesday, sit>oke of tbe remedies for
oVet^ dsBBsstttents, he did not have in his mind the
hB^ law crea.ting a Board of Revisiooj printed in
Thk JElECoRD several weeks agoi but the law which
is to day published foi* the first time in these
ttolumns. This iiw affects the owners of real
estati^ throbghout the whole State of New York,
While the ohe Creating the Boatd of Revision is
Uf interest prihcipally to West Side lot owners.
"The law glassed On the 12th of May; and published
to-day, is Considered the most important tax-act
pflissed during the recent session of the Legisla-
tui'e. It provides that all assessment rolls, when
completed, verified and delivered to the authority
specified % MvV, shall remain for a period of
fifteen days for public inspection. The assessing
officers in this city—the Tax Commissioners—
shall forthwith give public notice that such as¬
sessment roll has been " finally completed," and
the place where the same will be open to public
inspection. During the fifteen days after such
public notice has been given, a writ of certiorari
may be allowed by the Supreme Court on the pt -
titiou of any person or corporation assessed, and
claiming to be aggrieved, to review any assess¬
ment of real or personal property, when the pet i-
tion shall set forth that the assessment is illegal,
" or is erroneous by reason of overvaluation, or
is unequal, in that the assessment has been made
at a higher proportionate valuation than other
real or personal property on tho same roll by the
same officers."

Mr. Andrews, ia explaining the provisions of
this new law, claims tbat the words quoted above
are grounds upon which a revision has not here'
tofore been allowed by the courts, and it is pro¬
vided that this act shall not be construed to re¬
peal or abridge any other right or remedy.
There are various provisions for ascertaining
facts by taking testimony, and for giving effect
to tbe revised and corrected assessment, and sev¬
eral persons when affected in the same manner
anay unite in one petition to the court.

As the daily papers have been very derelict in
rpublishing the various new laws affecting prop-
■erty in this city and State, we advise our readers
.and subscribers to carefully retain the various

numbers of The Record containing these new
:statutes, as they will surely be wanted for con-
.stant reference during the next ensuing six
^months.





Tieasury hot at all wailted there, more in fact
than is called for by the varioWs appfopl*iati'in
bills. True, the result will be felt next year when
we may look confidently toward a heavy decline
in tbe rate of taxation, but the idea of raising a
surplus for the public treasury is an unwise piece
of legislation and thoroughly destructive of the
principles of true economy that ought to underlie
the control of public affairs.





We print in another column the letter of a
gentleman, who is enthusiastic fur Port Morris
as the proper site to be selected for the World's
Fair of 188.3. tt is but right that those who have
anything to sfly fit all in regdrd to certain
localities should say it nov^, as the commission
which is to select a site will probablj- meet dur¬
ing tbe coming month of July. Port Morris and
vicinity certainly have many advantages that
can not be found elsewhere, as will be >een by the
letter and circular printed in atiother column.
At the same time, the great objection to dealing
with individual owners, as made in these columns
a week ago, is overcome by the fact that there is
only a single party—the Improvement Company
—to be dealt with. We may add, however, that
the officers of this company are not over-anxious
to part with their property even for five years on
the favorable terms of non-taxation during that
time, offered tbem by law. T&ey now feel so
strongly the active impetus of improvements all
around tbat they fear ihat any artificial improve¬
ment, which after all is only temporary, may be
detrimental to the sure, steady but ultimate
grand improvement of the entire section. Con¬
sidering, however, the natural advantages oft'ered
at Port Morris aud vicinity, the points put for¬
ward by our correspondent are certainly worthy
of due deliberation on the part of the eommis-
• sioners, and that too at tbeir very first meeting.





LAWS OF NEW YORK, 1830.

CHAPTER 269

An Act to provide for the review and correction
of illegal, erroneous or unequal assessments.
Passed May isJ, 18S0; three fifths being present.
The People of the State of New York, represent¬
ed in Senate and Assembly, do enact as fol¬
lows :
Section I. A writ of certiorari may be allowed
by the supreme court on the petition, duly veri¬
fied, of any person or corporation assessed and
claiming to be aggrieved, to review an assess¬
ment ol real or personal property for the purpose
of taxation made in any town, ward, village or
city of this State, when tbe petition shall set forth
that   tbe   assessment   is  illegal,  specifying   the
grounds of the alleged illegality, or is erroneous
by reason of over valuation, or is unequal in that
the assessment has been made at a higher propor¬
tionate valuation   lhan   other   real or personal
property on the same roll by the same officers,
and that the petitioner is or will be injured by
such alleged illegal, erroneous or unequal assess¬
ment.    When the alleged illegality, error or in¬
equality affects several persons in the same man-





Instead of reforming the tax laws of our State
^upon a basis of equal justice to the State as weU
as to the tax-payer, the various new laws enacted
dufingjthe last session of the legislature will Jiftve
the  effect of   dragging money into  thg  State





judicial district in which the assessment com^
plained of was made, and shall be made return¬
able at a special term in said districts The writ
shall not be granted unless ai plication therefor
shall be made within fifteen days after the com¬
pletion and delivery of the assessment roll, and
notice thereof given as provided in this act. A
writ of certiorari allowed under this act shall not
stay the proceedings of the assessors or other ofii-
cers to whom it is directed, or to whom the assess¬
ment roll may be delivered to be acted upon
according to law.

Sec. 3. The ccmrt or justice granting the writ
shall prescribe iu the writ the time within which
a return thereto must be made, which shall not
he less than ten days, and may extend such time.
The assessors or other officers making a return to
such writ shall not be required to return the orig¬
inal assessment roll or other original papers acted
on by them, but it shall t e sufficienL to returo
certified or sworn copies of the roll or other
papers, or of such portions thereof as may be
called for by such writ. And the return may
c-oncisely set forth such other facts as may be
pertinent and material to show the value of the
property assessed on the roll, and the grounds
for the valuation made by tbe assessing officers,
and tbe return must be verified.

Stc. 4. If it shall appear by the return to such
writ that the assessment complained of is illegal,
erroneous or unequal for any of the rea.-ions al¬
leged in the petition, the court shall have power
to-order such assessment, if illegal, to be stricken
from the roll, or if erroneous or unequal, to order
a reassessment of the property of the petitioner,
or the correction of such assessment,, in whole or
in part, in such manner as shall De in accordance
with law, or as shall make it conform to the valu¬
ations and assessments applied to other real or
personal uroperty in the same roll, and secure
equality of assessment. If upon the hearing it
shall appear to tbe court that testimony is ueces-
sar.v for the proper disposition of the matter, the
court may take evidence or may appoint a referee
to take such evidence as the court may direct,
and report the same to the court, and such testi¬
mony shall constitute a part of tbe proceedings
upon which the determination of the coiirt shall
be made.

Sec. b, A new assessment, or correction of an
assessment made by order of the court, shall
bave the same force and effect as if it had been so
made by the proper assessing officers witbin the
time originally prescribed by law for making
such assessment. Disobedience to a writ or order
in any proceeding under this act may be punished
by the court as for a contempt.

Sec. 6. Costs shall not be allowed against as¬
sessors or other officers whose proceedings may
be reviewed under this act, unless it shall appear
to the court that they acted with gross negligence,
in bad faith, or with malice. If the writ shall be
quashed, or the prayer of the petitioner denied,
costs shall be awarded against the petitioner, but
tbe costs shall not in any case exceed the costs
and disbursements taxable in an action upon the
trial of an issue of fact in the supreme court.

Skc 7. Appeal may be taken by either party
from an order, judgn.ent or determination under
this act as from an order, and shall be heard and
determined in like manner. All issues andappea s
in any proceedings instituted under this act shall
have preference over ali other civil actions and
proceedings in all courts.

Sec 8. If final judgment shall not be given m
time to enable the assessors or other officers to
make a new or corrected assessment for tbe use of
the board of supervisors at tbeir annual session,
and it sball appear from said judgment that said
assessment was illegal, erroneous or unequal, then
there shall be audited and allowed to the peti-





ner wbo are assessed upon the same roll, they    tuoio autiix .^v. ..--------------------_                    i   '»t nf

may unite in the same petition, and in that case    tioner, and included in the next year s tax levy oi
the writ may be allowed, and the proceedings    said town, village or city, and paid to tne pen-
authorized by this act had in behalf of all such    tioner the amount, with interest thereon, trom tne
petitioners.                                                                        date of payment, in excess of what the tax should
Sec. 2. Such writ shall only be allowed by a    have been as determmed by such oudgment or
justice of the sunreme court in the judicial dis-    order of the court. ^ „ , « „n..^ „„„
trict or at a special term ot the court in the  '     Sec. 9. AU assessment roUs, when finally com.