Case Name: The People of the State of New York ex rel. Kate O. Seacord, Ellsworth W. Seacord and Florence B. Closter, Appellants, v. Paul A. Bankson, as Commissioner of Assessments and Taxation of the City of New Rochelle; Walter J. Brennan and Others, Constituting the Board of Equalization and Review of the City of New Rochelle; and Eugene M. Heiney, as City Clerk of the City of New Rochelle, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1938-01-21
Citations: 253 A.D. 838
Docket Number: 
Parties: The People of the State of New York ex rel. Kate O. Seacord, Ellsworth W. Seacord and Florence B. Closter, Appellants, v. Paul A. Bankson, as Commissioner of Assessments and Taxation of the City of New Rochelle; Walter J. Brennan and Others, Constituting the Board of Equalization and Review of the City of New Rochelle; and Eugene M. Heiney, as City Clerk of the City of New Rochelle, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 253
Pages: 838–838

Head Matter:
The People of the State of New York ex rel. Kate O. Seacord, Ellsworth W. Seacord and Florence B. Closter, Appellants, v. Paul A. Bankson, as Commissioner of Assessments and Taxation of the City of New Rochelle; Walter J. Brennan and Others, Constituting the Board of Equalization and Review of the City of New Rochelle; and Eugene M. Heiney, as City Clerk of the City of New Rochelle, Respondents.

Opinion:
Order in certiorari proceedings, confirming a report of a referee which found that certain assessments on property in the city of New Rochelle are not subject to the vice of overvaluation or inequality or illegality, and are valid and proper, and judgment entered thereon, unanimously affirmed, with ten dollars costs and disbursements. No opinion. Present — Hagarty, Carswell, Davis, Adel and Taylor, JJ.