Summary
In Matter of Western Electric Co. v. Taylor (276 N.Y. 309) the City moved to vacate an order of certiorari which had been granted ex parte on the ground that the taxpayer had failed to deposit the amount of the tax or file the prescribed undertaking.
Summary of this case from Booth v. City of New YorkOpinion
Argued December 2, 1937
Decided January 11, 1938
Appeal from the Supreme Court, Appellate Division, First Department.
Homer H. Breland, Craddock M. Gilmour and T. Brooke Price for appellant. Paul Windels, Corporation Counsel ( Paxton Blair, Oscar S. Cox and Frank J. Derrick of counsel), for respondent.
We agree with the courts below that the language of the enabling act impliedly authorized the city to impose the requirement of the deposit of the disputed tax and the posting of a bond as a condition of judicial review of the action of the local taxing authorities. We are also of opinion that the statute does not violate the provisions of the Constitution of the State invoked by the appellant.
The order should be affirmed, with costs.
CRANE, Ch. J., O'BRIEN, LOUGHRAN, FINCH and RIPPEY, JJ., concur; LEHMAN and HUBBS, JJ., dissent on the ground that under the enabling act such power was not conferred upon the city.
Order affirmed.