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People ex rel. Hartford & Connecticut Western Railroad v. Frost

10 N.Y. St. Rep. 878 Court N.Y. Gen. Term Decision date 1887-07-01 English

Delivered by Pratt, J.

Contents

Majority

p. 878
THE PEOPLE ex rel. THE HARTFORD AND CONNECTICUT WESTERN RAILROAD CO., Appl’ts, v. MANDEVILLE S. FROST et al., as Assessors of the town of Rhinebeck, Resp’ts.

Headnote

Taxes and assessments—Equality in taxation is the result to be
SOUGHT AND WHEN IT EXISTS, NO GROUND FOR INTERFERENCE IS SHOWN.
Appeal from an order quashing a writ of certiorari to review an assessment under Laws 1880, chap. 269.
Abram J. Miller, for app’lts; A. Lee Wager, for resp’ts.

—There is no reason to doubt that the assessors discharged their duties with fairness, and exercised due dilligence to learn the value of the property subject to their action. There is no evidence of any prejudice again-t the relators, and no reason to suppose that the property of the railroad has been valued at a higher rate than other property in the town. Equality in taxation is the result to be sought, and when it exists, no ground for interference is shown.

Order affirmed, with costs.

Dykman, J., concurs; Barnard, J., not sitting.