From Casetext: Smarter Legal Research

People ex Rel. Schwarz v. Miller

Court of Appeals of the State of New York
Nov 28, 1939
281 N.Y. 554 (N.Y. 1939)

Summary

In People ex rel. Schwarz v. Miller, 281 N.Y. 554, 24 N.E.2d 465 (1939) we held that the owner's failure to sign the administrative complaint verification would be forgiven notwithstanding the mandatory nature of the verification.

Summary of this case from Larchmont Pancake House v. Bd. of Assessors & C.

Opinion

Argued September 25, 1939

Decided November 28, 1939

Appeal from the Supreme Court, Appellate Division, Second Department, KADIEN, J.

Arthur Morris for appellant.

William C. Chanler, Corporation Counsel ( Seymour B. Quel, Arthur A. Segall and Murray Sendler of counsel), for respondents.


Section 904 of the Charter of the City of New York (L. 1901, ch. 466, as amd. [formerly § 895]) prescribes the form of an application for correction of an assessment as follows: "Such application shall be made in writing and shall specify clearly the objection thereto and the grounds for such objection * * *." This provision, we think, would naturally be read as a direction complete in itself and not as intended to be supplemented by the provisions of section 27 Tax of the Tax Law (Cons. Laws, ch. 60) requiring that complaints in relation to assessments should be made under oath. (Cf. People ex rel. New York Water Service Corp. v. Hennessey, 265 N.Y. 609; People ex rel. American Sugar Refining Co. v. Sexton, 274 N.Y. 304.)

Relator's application for correction of the assessment complied with the foregoing charter provisions and was sufficient without verification thereof.

The orders should be reversed, with costs in all courts, and the matter remitted to the Special Term for a determination of the merits.

CRANE, Ch. J., LEHMAN, LOUGHRAN and FINCH, JJ., concur; HUBBS and RIPPEY, JJ., dissent; O'BRIEN, J., taking no part.

Orders reversed, etc.


Summaries of

People ex Rel. Schwarz v. Miller

Court of Appeals of the State of New York
Nov 28, 1939
281 N.Y. 554 (N.Y. 1939)

In People ex rel. Schwarz v. Miller, 281 N.Y. 554, 24 N.E.2d 465 (1939) we held that the owner's failure to sign the administrative complaint verification would be forgiven notwithstanding the mandatory nature of the verification.

Summary of this case from Larchmont Pancake House v. Bd. of Assessors & C.

In People ex rel. Schwarz v. Miller (281 N.Y. 554) we said that the provision of the statute would naturally be read as a direction complete in itself and held that such an application need not be verified.

Summary of this case from People ex Rel. 243 Corporation v. Miller

In People ex rel. Schwarz v. Miller (281 N.Y. 554) the Court of Appeals, referring to section 904 of the Greater New York Charter (formerly section 895), said: "This provision, we think, would naturally be read as a direction complete in itself and not as intended to be supplemented by the provisions of section 27 Tax of the Tax Law (Cons. Laws, ch. 60) requiring that complaints in relation to assessments should be made under oath."

Summary of this case from People ex Rel. Irving Trust Co. v. Miller

In People ex rel. Schwarz v. Miller (281 N.Y. 554) the Court of Appeals held that an unverified application for the correction of an assessment is sufficient despite the express provisions of section 27 Tax of the Tax Law requiring that complaints in relation to assessments should be made under oath. It was held that the charter provision which then merely provided for an application in writing controls.

Summary of this case from People ex Rel. Fifth Ave. 37th St. v. Miller
Case details for

People ex Rel. Schwarz v. Miller

Case Details

Full title:THE PEOPLE OF THE STATE OF NEW YORK ex rel. WILLIAM J. SCHWARZ, Appellant…

Court:Court of Appeals of the State of New York

Date published: Nov 28, 1939

Citations

281 N.Y. 554 (N.Y. 1939)
24 N.E.2d 465

Citing Cases

People ex Rel. Irving Trust Co. v. Miller

This court has said it is doubtful whether this section (formerly section 37) applies to the review of…

People ex Rel. Fifth Ave. 37th St. v. Miller

While that may be the personal opinion of the learned trial justice, it can no longer be either his or this…