In re Eckerson — 17 N.Y. St. Rep. 689

Majority

p. 689

In the Matter of the Petition of James Eckerson, for a Writ of Certiorari, etc.

(Supreme Court, General Term, Second Department,

Filed June 25, 1888.)

Headnote

1. Assessment—Assessors must follow that fixed by court.

When an assessment has been once fixed by a higher tribunal, that must be the guide to the inferior tribunal until a changed condition of affairs shall require different action.

S>. Same—Effect of disregarding such rate—When assessors chargeable WITH COSTS.

The assessors, in disregard of the former decision of this court (reducing the assessment for the previous year), assessed the property at the same amount they did for the previous year. Held, that under the circumstances they were properly charged with costs.

p. 690

Writ of certiorari to review the assessment of relator’s property, for the purpose of taxation, made in 1887.

Calvin Frost, for relator; Irvirg Brown, for resp’t.

The precise question raised in this proceeding was recently decided by this general term.

The parties, the subject-matter, the condition of the property and the other properties in comparison with which the relators claim the assessment is unequal are the same except that the adjudication related to the tax of 1886, and this proceeding relates to 1887.

Such former adjudication is conclusive of this case. When an assessment has been once fixed by a higher tribu- ' nal, that must be the guide of the inferior tribunal until a. changed condition of affairs shall require different action.

In disregard of our former decision the assessors have assessed the same property at the same amount that they did for 1886. Under such circumstances we think they were properly charged with costs.

Order affirmed, with costs.

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