Opinion
January 5, 1939.
Present — Sears, P.J., Crosby, Lewis, Cunningham and Taylor, JJ.
Order affirmed, with costs. Memorandum: Both sides are at fault in their methods of proving value of real estate; relator insisting that capitalized income is the only thing to be considered, and defendants relying on proof of cost of reconstruction less depreciation. Other things should be considered. ( Heiman v. Bishop, 272 N.Y. 83.) Relator has the burden of proving that the assessment was erroneous, and has, we think, failed in bearing that burden. ( People ex rel. Westchester Fire Ins. Co. v. Davenport, 91 N.Y. 574; People ex rel. Haile v. Brundage, 195 App. Div. 745.) All concur. (The order dismisses relator's writ of certiorari in a proceeding to review assessment upon certain property.)