suant to a notice received by him from the commissioners, he was removed from his office as deputy tax commissioner; and the writ also contains allegations tending to show that such removal was unauthorized and illegal. In the amended return there is no denial that" the relator was removed from his office. That return contains, first, a denial of an allegation of the alternative writ that no statement showing the reason for the relator’s removal was filed with the commissioners or board of taxes and assessments, and also a denial of allegations of the writ that the reason given by the commissioners for the removal of the relator was a subterfuge to find some pretext for such removal, and that they endeavored to remove him- because he was of a different political faith from them, and because he was and is a member of a political organization known in the city of New York and throughout the country as “Tammany Hall,” and because the relator was connected and affiliated with a number of the persons of greatest influence in that organization. The return also contains a denial of an allegation of the writ that the removal of the relator was irregular and without authority of law, and also a denial that the relator was entitled to salary, and that by the action of the commissioners he had been deprived of his salary, and is unable to collect the same, unless the action of the commissioners is set aside. After those denials, the respondent sets up certain matter pleaded as separate defenses. In the first it is alleged that, prior to a date named, the board of taxes and assessments had determined that the work of the department could be performed -efficiently with fewer deputy tax commissioners, and that a reduction could be made in the expenses of the department without impairing the efficiency of the service; that, pursuant to such determination, on the date named the relator’s services, with others, were discontinued, for the reason that no- necessity existed for the retention of his services, said sus-» pension to take effect May I, 1902. Then, again, for a second separate defense, it is set up in the return that on the 2d of May, 1902, a communication was sent, by direction of the commissioner of taxes and assessments, to the secretary of the municipal civil service commission, informing said commission that the relator was discharged from the office or position of deputy tax commissioner, for the reason that his services were unnecessary. For a third and separate defense, it is alleged that on or about the 2d of May, 1902, the relator’s name was placed by the municipal service commission upon the preferred list of suspended employés, pursuant to the provisions of section 1543 of the Greater New York charter (Laws 1901, p 636, c. 466).
While what was decided in People ex rel. Levenson v. Wells, 78 App. Div. 373 , 79 N. Y. Supp. 728 , may be regarded as settling the rule of law sought to be applied by the respondents to the present case, yet that rule cannot be so applied, because of the condition of the pleadings. Section 2077 of the Code of Civil Procedure, relating to the writ of mandamus, enacts that the provisions of chapter 6 of that Code, concerning the form and contents of an answer containing denials and allegations of new matter, except those provisions which relate to the verification of an answer and to a counter