Majority
Headnote
Municipal Cobpoeations <@=3514—Opening op Streets—Assessment op Benefits—Reports op Commissioners.This original commission at a meeting on February 20, 1906, fixed the area of assessment taking in half a block on each side of Washington avenue as opened. As the law then stood, the commission had power to make this determination. This street open
Accordingly, the original commission, Messrs. James J. Conway, John Mackie, and Samuel J. Campbell, reported an assessment for benefits against appellant Wotherspoon of $51,357, and as to appellant Hirschman of $16,672. This, however, left a deficiency, since the total benefits assessed back were $263,997.96, while the aggregate damage awards were $310,283.40. This first statement was signed on September 8, 1910. The damage awards had been accepted without question.
The city opposed confirmation, because of this deficiency. On February 1, 1912, the court at Special Term sustained the city’s position by an order sending back the report for revision and correction, and directed that the entire damage awards and costs be assessed on the property deemed to be benefited. By reason of death and by resignation, this report came back before new appointees. As appears by the record, including the original abstract of assessment, these appointees took the figures originally reported, and, with the aid of a computer, proceeded to reassess the benefits in the effort to bring about a balance. The increased figures were put over those originally entered, like a palimpsest. Except the item of one-third the value of condemned buildings, $25,184, which they assessed upon the city pursuant to the City Charter, § 980, the balance was reached by raising the benefit assessments. As to these two appellants, the increases were:
Original Second
Assessment Assessment
Wotherspoon Plaster Mills, Inc...,..............,....$51,357 00 $69,692 75
Hirschman .......................................$16,672 00 $29,394 98
These new footings, superimposed on those of the 1910 report, were then signed by the two acting members of the second commission
Obviously such results cannot stand. Hither a commission must act upon proofs already in the record, or upon such new proofs as it may openly take upon due notice to the assessed lot owner. When a prior commission, after hearing evidence, reports that it cannot impose the full sum sought because such assessment will be more than half the lot values, such a determination cannot be lightly disregarded. A different determination, if it is to be judicial and not arbitrary, must be upon evidence taken so as to protect the interests to be assessed. An attempt to impose on the lots a greater burden than the benefits incurred, especially to assess a lot beyond half its value, is to proceed without due process of law, and leads froqa assessing for benefits towards confiscation. The direction to assess back the cost and expense of the street opening is subject to an express condition that the lands shall have been benefited, as the City Charter contemplates.
The order confirming the second report must therefore be reversed, with $10 costs and disbursements, and the report sent back to a new commission, with direction to proceed to assess and distribute the burdens of this street opening in proportion to the benefits sustained by the several lots within the area of assessment; and, in determining such benefits, to afford appellants and any lot owners interested an opportunity to give proof on the questions of value and of benefit, which testimony may be taken in the usual manner, with liberty to cross-examine and to give counter testimony. Fúrthermore, the requirement to assess the lots considered to be benefited must be subject to the rigid limitation that such assessment shall not exceed half the value of the lot as of the 1st day of March, 1907, when the title vested in the city of New York.
Order to be settled before the Presiding Justice. All concur.