..... .... VI. That your petitioner, on the .......... day of ... delivered to the Board of Taxes and Assessments, pursuant to law, on a printed form or blank provided by said board, a duly verified statement, showing the condition of the petitioner for the purposes of assessment upon its personal property (capital stock and surplus) on the first day of October, 191 a copy of which statement is hereto annexed marked "A" and made part hereof. (In case of examination before the board the following paragraph is to be inserted:) VII. That thereafter, and on or about the day of ..............., your petitioner, in response to a notice from said board, appeared before it at its office in the borough of Manhattan, for examination by one of its officers (or other witness) having full knowledge of the facts, and your petitioner then and there submitted to full examination under oath before the said board; that a copy of said examination is hereto annexed marked "B" and made part hereof. (In case there is no examination the following paragraph is to be inserted:) VII. That your petitioner was not examined by said Board of Taxes and Assessments, nor was it notified to appear before said Board of Taxes and Assessments for examination. VIII. That as your petitioner is informed and believes no evidence or information whatever other than the aforesaid verified statement (and examination) was presented to or considered by said Board of Taxes and Assessments in making their determination. That said evidence is entirely uncontradicted; that no notice was ever given to your petitioner by said board that any further evidence was required or desired by it, although the petitioner was ready and willing at all times to submit to any further examination by said board or to produce any further documentary or other evidence which it might desire; that said statements are absolutely complete, accurate, correct and true in every respect. (If no reduction is granted insert the following paragraph:) IX. That thereafter the Board of Taxes and Assessments refused to correct (or cancel) the said assessment, but decided and determined the same at the sum of $..... and have included and entered the assessment at that sum against your petitioner, opposite its name, upon its personal estate (capital stock and surplus) on the assessment rolls of resident personal estate of corporations and associations of the borough of in the city of New York, for the year 19 prepared by said board and delivered to the Board of Aldermen of the city of New York, as herein set forth; that your petitioner is not advised of the process or manner by which said board arrived at this assessment. ..... ...... (If a reduction is granted insert the following paragraph:) IX. That your petitioner further states that on or before the...... day of as your petitioner is informed and believes, the said Board of Taxes and Assessments reduced the amount of said assessment on the personal property (capital stock and surplus) of your petitioner from the said valuation of $...... the sum of $.... assessment at $. ..... to and included and entered the said ..... against your petitioner,op posite its name, in the assessment roll of resident personal estate of corporations and associations of the borough of .... in the city of New York, for the year 191, prepared by said board and delivered to the Board of Aldermen of the city of New York, as herein set forth. X. That thereafter, and since the first day of December, 191, the Board of Taxes and Assessments caused to be prepared from said Annual Record and Assessment Roll of the Real and Personal Estate in said borough, containing, among others, the name of your petitioner and the alleged valuation of its personal property (capital stock and surplus); that said Board of Taxes and Assessments delivered said roll on which said assessment was entered to the Board of Aldermen of the city of New York, as required by law, on the first day of March, 191, and public notice thereof was given as required by law. That in and by said assessment, as so finally completed and verified, the name of your petitioner and the valuation of its personal property (capital stock and surplus) were entered, and the said Board of Taxes and Assessments have assessed the personal property under the designation of (capital stock and surplus) at the valuation of $. ... ... .... ... ... .... (If the tax roll has been completed and delivered to the receiver of taxes when certiorari proceedings are instituted insert the following paragraph:) XI. That said Board of Aldermen caused to be estimated and set down in said assessment roll opposite the sum set down as the valuation of the personal property (capital stock and surplus) of your petitioner, the same being $. a sum to be as a tax and that when corrected thereon, to wit, $... and completed, according to law, they caused the said assessment roll, or a fair copy thereof, to be delivered to the receiver of taxes of the city of New York on or before March 28, 191, with the warrant annexed signed by the president of the Board of Aldermen and countersigned by the City Clerk, directing him to collect from the several persons therein named, including your petitioner, the several sums mentioned in the last column of said roll opposite their respective names. XII. That the assessment upon the personal property (capital stock and surplus) of your petitioner for the purposes of taxation for the year 191, is illegal and is erroneous by reason of over-valuation, and your petitioner sets forth the following grounds of illegality, error and over-valuation as the same are set forth in this petition and the exhibits hereto annexed. (Here set forth the grounds of illegality, if any; or in case of over-valuation, give the reasons, as follows:) That on the first Monday of October, 191, the actual value of the total gross assets of every kind owned and held by your petitioner amounted to $.. and was made up as follows: * * * From this sum should be deducted the following sums which are not lawfully assessable as part of its personal property (capital stock and surplus) in the city of New York. * * * ...... XIII. Your petitioner, therefore, on the first Monday of October, 191, had personal property (capital stock and surplus) amounting to only $... ... subject to assessment for the purposes of taxation in the city of New York, and the decision and determination of the Board of Taxes and Assessments in said city in assessing the petitioner thereon in the sum of $.... as above stated, was and is illegal by reason of the particulars and grounds specified and given in this petition, and the same was and is erroneous by reason of over-valuation, inasmuch as the petitioner had on the first day of October no personal property (capital stock and surplus) [or personal property amounting to only $..... .] subject to taxation in said city. ..... XIV. That your petitioner is or will be injured by such illegal and erroneous assessment, and that the various officers charged with the completion of the tax rolls and the collection of the taxes in the city of New York have already proceeded to perform such duties connected with such rolls and the collection of said taxes, as required by law, and unless said assessment be reviewed according to law and cancelled (or corrected) the petitioner will be compelled to pay taxes thereon at the rate at which taxes may be payable notwithstanding that on the first day of October, 191, it had and now has no as sessable or taxable property (capital stock and surplus) [or personal property (capital stock and surplus), amounting to only $..... ......]. XV. That no previous application has been made in the premises for the allowance and issue of a writ of certiorari. WHEREFORE, the petitioner prays that a writ of certiorari may be issued and allowed by this Honorable Court directed to the said Commissioners of Taxes and Assessments for the city of New York, constituting the Board of Taxes and Assessments therein, commanding them to certify and return to this court all and singular their proceedings, decisions and action in the premises, with the reasons therefor, and the evidence considered by them and the dates respectively, and all and singular the said assessment* and the documents and papers before them relating thereto touching or concerning the valuation or assessment of the personal property or capital stock of your petitioner for the year 191, or in anywise in respect thereto, and all and singular their decisions and actions thereon, and the statements and protests, record and papers before them touching or concerning the same, and that the said decision and action of said board may be reviewed and corrected on their merits, and that the same may be reversed (or altogether held for nothing) and that the aforesaid errors may be corrected according to law (or said assessment may be stricken from the assessment rolls), and that the petitioner may have such other or further relief in the premises as may be just. And your petitioner will ever pray, etc., Dated.... The Company. Per... Attorney for Petitioner. *Sworn or certified copies of the assessment roll are sufficient on return. In re Winegard, 78 Hun, 58. ORDER FOR WRIT. At a Special Term, Part II, of the Supreme Court of the day of .... it appearing therefrom that there are proper grounds for the granting of a writ of certiorari as therein prayed for, addressed to .... ......... Commissioners of Taxes and Assessments, constituting the Board of Taxes and Assessments of the city of New York, to review the assessment of the personal property (capital stock and surplus profits) of the said petitioner made for the purpose of taxation for the year 191, and to review and correct on the merits the decision and action of the said board with reference thereto; Now, upon motion of petitioner, it is attorneys for the ORDERED, that the prayer of said petition be granted, and that a writ of certiorari issue, under the seal of this court, to ... Commissioners of Taxes and Assessments, constituting the Board of Taxes and Assessments of the city of New York, commanding them to return and certify to this court: (1) All and singular the proceedings had by said board relating to said valuation and assessment, with the respective dates thereof. (2) All and singular the papers, affidavits and evidence submitted by said petitioner, and filed with said board, and any examination, under oath or otherwise, of said petitioner, or of any officer thereof, or any witness offered by it for examination. (3) Any other evidence or information, if any, before the said board, or considered by them in valuing the capital stock and property of said petitioner, or in making said assessment, or if there were no such other evidence or information, a statement of that fact. (4) A statement of the method by which said board made said assessment, and of the grounds thereof, and of the basis or principles upon which they arrived at said valuation. (5) Any and all documents, records and papers, if any such there |