Case Name: PEOPLE ex rel. CENTRAL STAMPING CO. v. BARKER et al., Commissioners of Taxes
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1895-04-11
Citations: 33 N.Y.S. 190
Docket Number: 
Parties: PEOPLE ex rel. CENTRAL STAMPING CO. v. BARKER et al., Commissioners of Taxes.
Judges: 
Reporter: West's New York Supplement
Volume: 33
Pages: 190–190

Head Matter:
(86 Hun, 240.)
PEOPLE ex rel. CENTRAL STAMPING CO. v. BARKER et al., Commissioners of Taxes.
(Supreme Court, General Term, First Department.
April 11, 1895.)
Taxation—Increasing Assessment.
After an assessment has been corrected, it cannot be increased without 20 days’ notice to the property owner.
Appeal from special term, New York county.
Certiorari by the Central Stamping Company against Edward P. Barker and others to review an assessment on relator’s personal property for the year 1894. From an order reducing the assessment, defendants appeal.
Affirmed.
Argued before VAN BRUNT, P. J., and O’BRIEN and PARKER, JJ.
David J. Dean, for appellants.
Charles H. Beckett, for respondent.

Opinion:
PER CURIAM.
It is conceded that, after the assessment books •were opened for correction and review, the relator applied for a reduction of the assessment made against it, which was granted by the tax commissioners, and the assessment reduced from $500,000 to $221,153. Subsequently, and without notice, and upon evidence satisfactory to them, the assessment was increased to $357,468.13. This, we think, was error, because, having corrected the assessment, they were without authority to thereafter increase is, except upon 20 days' notice to the relator. Laws 1882, c. 410, § 819.
The order should be affirmed, with $10 costs and printing disbursements.