Case Name: The People of the State of New York ex rel. Shell Oil Company, Inc., Appellant, v. Anthony J. Rizzardi, Assessor of the City of New Rochelle, New York, Walter J. Brennan and Others, Constituting the Board of Equalization and Review of Said City, and Charles U. Combes, as City Clerk of Said City, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1942-03-30
Citations: 263 A.D. 1021
Docket Number: 
Parties: The People of the State of New York ex rel. Shell Oil Company, Inc., Appellant, v. Anthony J. Rizzardi, Assessor of the City of New Rochelle, New York, Walter J. Brennan and Others, Constituting the Board of Equalization and Review of Said City, and Charles U. Combes, as City Clerk of Said City, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 263
Pages: 1021–1021

Head Matter:
The People of the State of New York ex rel. Shell Oil Company, Inc., Appellant, v. Anthony J. Rizzardi, Assessor of the City of New Rochelle, New York, Walter J. Brennan and Others, Constituting the Board of Equalization and Review of Said City, and Charles U. Combes, as City Clerk of Said City, Respondents.

Opinion:
Order denying appellant's motion to direct a further return to the writ of certiorari reversed on the law, with ten dollars costs and disbursements, and motion granted, with ten dollars costs. The plea that to file a further return, as requested, would place an intolerable burden on respondents must be addressed to the Legislature and not to the court, for the latter is bound to give effect to the definite requirements of section 292 of the Tax Law. The return made by respondents herein did not substantially comply with the foregoing section of the Tax Law. (People ex rel. Jamaica W. S. Co. v. Tax Comrs., 196 N. Y. 39; People ex rel. Beard's Erie Basin, Inc., v. Sexton, 247 App. Div. 754; People ex rel. Behrer-Nason Co., Inc., v. Miller, 254 id. 696.) Lazansky, P. J., Carswell, Johnston, Adel and Close, JJ., concur.