Case Name: The People of the State of New York ex rel. Consolidated Gas Company of New York, Appellant, v. James L. Wells and Others, Commissioners of Taxes and Assessments of the City of New York, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1908-06
Citations: 126 A.D. 944
Docket Number: 
Parties: The People of the State of New York ex rel. Consolidated Gas Company of New York, Appellant, v. James L. Wells and Others, Commissioners of Taxes and Assessments of the City of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 126
Pages: 944–944

Head Matter:
The People of the State of New York ex rel. Consolidated Gas Company of New York, Appellant, v. James L. Wells and Others, Commissioners of Taxes and Assessments of the City of New York, Respondents.
Tax ■—assessment of lands — effect of stipulation.
Appeal from an order of the Special Term confirming assessments for taxation of real estate for the year 1903.
Order affirmed, with fifty dollars costs and disbursements. Ho opinion. Present — Ingraham, McLaughlin, Clarke, Houghton and Scott, JJ. (Dissenting memorandum by Ingraham, J.)

Opinion:
Ingraham, J. (dissenting):
I dissent upon the ground that the stipulation entered into between the parties establishes the fact that the property in question would not, under ordinary circumstances, sell for more than the • value of the land without improvement.