People ex rel. New York Edison Co. v. Prendergast

Headnote

People ex rel. N. Y. Edison Co. v. Prendergast, 185 App. Div. 461 , affirmed.

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 14, 1918, which reversed an order of Special Term granting a' motion for a peremptory writ of mandamus to compel defendant to consider, under section 246 of the charter of the city of New York, the relator’s claim for a refund of a portion of taxes assessed against certain real property owned by relator and paid for the years 1905 to 1914 inclusive, in which assessments, it was claimed, there was erroneously included the value of machinery owned not by the relator but by its lessee. It was admitted that relator knew of the error. The Appellate Division held that whether the assessment was illegal or whether it was merely erroneous, the action of the commissioners was subject to correction by certiorari proceedings, and that section 246 of the charter was not intended to and does not include the right to procure reimbursement by resort to thé comptroller and the board of estimate and apportionment in any such case.