People ex rel. Pennsylvania Coal Co. v. McGiffert

Appellate Division of the Supreme Court of New York

People ex rel. Pennsylvania Coal Co. v. McGiffert

44 N.Y.S. 1127

CourtAppellate Division of the Supreme Court of the State of New York

DecidedApril 6, 1897

StatusPublished

This text of 44 N.Y.S. 1127 (People ex rel. Pennsylvania Coal Co. v. McGiffert) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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People ex rel. Pennsylvania Coal Co. v. McGiffert, 44 N.Y.S. 1127 (N.Y. Ct. App. 1897).

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Opinion

PER CURIAM.

In the diversity of the opinion evidence contained in this record as to the value of the relator’s property, we think the estimate of Mr. John A. Bensel approximates most closely to the true value, as indicated by many facts concerning which there is no controversy. His valuation of the structures, aside from the land, is $252,000, to which should be added §10,000, representing the cost of supervising the construction. The proof justifies the conclusion that the land alone is worth $100,000, making a total of $362,000. To assess the relator in the same proportion as other taxpayers in Newburgh, 60 per cent, of this value should be taken as the subject of assessment; that is to say, §217,200. The judgment should be modified so as to reduce the relator’s assessment from §315,000 to $217.200, instead of to $156,-000; and as thus modified it should be affirmed, without costs.

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PER CURIAM.

In the diversity of the opinion evidence contained in this record as to the value of the relator’s property, we think the estimate of Mr. John A. Bensel approximates most closely to the true value, as indicated by many facts concerning which there is no controversy. His valuation of the structures, aside from the land, is $252,000, to which should be added §10,000, representing the cost of supervising the construction. The proof justifies the conclusion that the land alone is worth $100,000, making a total of $362,000. To assess the relator in the same proportion as other taxpayers in Newburgh, 60 per cent, of this value should be taken as the subject of assessment; that is to say, §217,200. The judgment should be modified so as to reduce the relator’s assessment from §315,000 to $217.200, instead of to $156,-000; and as thus modified it should be affirmed, without costs.

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Bluebook (online)

44 N.Y.S. 1127, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-pennsylvania-coal-co-v-mcgiffert-nyappdiv-1897.