Majority
p. 864The People ex rel. Central Stamping Company, Resp’t, v. Edward P. Barker et al., as Commissioners, etc., App’lts. (Supreme Court, General Term, First Department, Filed April 11, 1895.)
Headnote
'Taxes—Assessment.After an assessment has been reduced upon an application of a corpora: tian, it cannot be increased without twenty days’ notice to the applicant.
Appeal from an order reducing the assessment.
David J. Dean, for app’lts ; Charles H. Beckett, for resp’t.
It is conceded that, after the assessment books were opened for correction and review, the relator applied for a reduction of the assessment made against it, which was granted by the tax commissioners, and the assessment reduced from $500,000 to $221,153. Subsequently, and without notice, upon evidence satisfactory to them, the assessment was increased to $357,468.13. This, we think, was error, because, having corrected the assessment, they were without authority to thereafter increase is, except upon twenty days’ notice to 'the relator. Laws 1882, chap. 410, §819.
The order should be affirmed, with $10 costs and printing disbursements.