PEOPLE v. HENNESSEY

Court of Appeals of the State of New York.

Nov 20, 1934

Judgment

CaseIQ

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Order affirmed, with costs; no opinion.

Concur: POUND, Ch. J., O'BRIEN, HUBBS, CROUCH and LOUGHRAN, JJ. Not sitting: LEHMAN, J. CRANE, J., dissents in the following memorandum:

CRANE, J. (dissenting).

If the words "after the final completion and filing of the assessment roll, and the first posting or publication of the notice thereof as required by law" (Tax Law, § 46; Cons. Laws, ch. 60) do not apply to New York city in cases of real estate assessment, I do not see how the same words do apply to start the time running in special franchise assessments in New York city. ( People ex rel. Jamaica Water Supply Co. v. State Board of Tax Commissioners, 196 N.Y. 39; People ex rel. Thomson v. Feitner, 168 N.Y. 441, at pp. 446-449.)

Order affirmed.