to act, their action becomes final, and may not be attacked collaterally in any proceeding. Buffalo & State L. R. R. Co. v. Supervisors of Erie Co., 48 N. Y. 93; Mayor v. Davenport, 92 N. Y. 604.

No jurisdiction makes assessment void; waiver of jurisdiction. If the assessors have jurisdiction of the person and property of the individual assessed, their action is valid; if they have no jurisdiction, their acts are void. National Bank of Chemung v. Elmira, 53 N. Y. 49 (1873). But a party to a judicial proceeding may waive an objection founded on want of jurisdiction of his person, and he does waive it by a general appearance and proceeding to a trial upon the merits. Proceedings for the assessment of property are of a judicial character, and assessors in making an assessment act judicially. Where, therefore, a party who deems himself aggrieved by their proposed action, appears before assessors, submits proof in support of his claim, asks to have his assessment reduced and obtains a reduction, without making other objections, he is precluded from subsequently claiming that the assessors had no jurisdiction to tax him at all. In re McLean v. Wyandance Co., 138 N. Y. 158 (1893).

Where there is jurisdiction, error is only reviewable by direct proceeding. Where in the exercise of an actual jurisdiction over person and subject matter, the taxing officers commit an error, their actions, though reviewable in a proper proceeding, are not void, and their assessment is protected against collateral attack, as they themselves also would be. The exercise of their judgment is subject to no review or condition except as prescribed by law. United States Trust Co. v. Mayor, &c., 144 N. Y. 488 (1895). Nor can assessors be heard in a collateral action to impeach their own acts. Brooklyn El. R. R. v. Brooklyn, 11 App. Div. 132.

When assessed valuation may be increased or diminished.-The board of taxes and assessments may increase at any time before the sixteenth day of November as to real estate and before the first day of December as to personal estate, in each year, or may diminish at any time before the first day of December in each year, the assessed valuation of any real or personal estate of any individual or corporation, as in its judgment may be just or necessary for the equalization of taxation; but it shall not increase such valuations of the property of any individual or corporation after said books are opened for correction and review, except upon notice given to the individual or corporation affected by such increase at least ten days before the fifteenth day of December in each year. (Sec. 896, Charter, as am'd by ch. 455, L. 1911.)

Source: In substance the same as sec. 819, ch. 410, L. of 1882 (Consol. Act) [L. 1859, ch. 302, sec. 11], with the exception of change of date.

Notice to be given of increase.-The commissioners may reduce an assessment at any time before, the closing of the books of annual record, but shall not increase the assessment except on notice. People ex rel. Cent. Stamping Co. v. Barker, 86 Hun, 240 (1895). If an increase is made without notice it is illegal and void. People ex rel. Littman v. Wells, 91 App. Div. 172 (1904).

The provision as to the increase of assessments under section 896 of the charter, after the books have been opened, is not unconstitutional. While the books of annual record are closed generally, as far as making complaints are concerned, on the first day of April (December), yet when the assessment has been increased after the second Monday of January (now October 1st), the reasonable construction to be given to this section, reading it in the light of sections 892 and 895 of the charter, would be that the books are not closed in such cases until April (December) fifteenth; otherwise the provision as to giving at least ten days' notice before April (December) fifteenth would be meaningless. People ex rel. Simpson v. Wells, 181 N. Y. 252 (1905); aff'g 99 App. Div. 364.

Where the assessment was changed or increased from $65,000

to $70,000 before the books were opened on the second Monday of January, no notice need be given, and if a person receives a written notice of the lower assessment instead of the increased assessment under these circumstances, and relying on the smaller assessment, does not appear before the tax board, he has no remedy by certiorari, the assessment not being illegal or void and he having failed to appear before the tax board. People ex rel. Bijur v. Feitner, O'Gorman, J. Sp. Term, III, L. J. Feb. 14, 1907.

It appears that relator's only remedy in this case was by equitable defence to any action under section 934, charter, to collect the tax. The remedy suggested in the Bijur case would seem to be in accord with a later decision in City v. Halsey, 132 App. Div. 192 (1909). In that case, the defendant was refused an inspection of the tax record, and was informed by the commissioner that there was no assessment against him, on which statement he relied. The Appellate Division held that under these circumstances, an equitable defense under Sec. 934 of the Charter, to an action brought to collect the tax was justified.

The Board of Taxes and Assessments may not, however, increase the assessed valuations after the books of annual record are open for examination and correction, except upon notice to the taxpayer. Even if the taxpayer appears after the opening of the books and objects to the assessment as made, this shall not be construed as a consent on his part to have the assessment increased, nor can the action of the Board in opposing the application for a reduction be considered a notice that they will order an increase. People ex rel. Kemp. R. E. Co. v. O'Donnel, 198 N. Y. 48 (1910).

Power of the board to remit or reduce a tax.-The board of taxes and assessments is hereby invested with power to remit or reduce where lawful cause therefor is shown. It may remit or reduce if found excessive or erroneous, a tax imposed upon real or personal property. It shall require a majority of the commissioners of taxes and assessments to remit or reduce the assessed valuation of personal property,

and no tax on personal property shall be remitted, cancelled or reduced except to correct clerical errors unless the person aggrieved shall satisfy the board of taxes and assessments that illness or absence from the city had prevented the filing of the complaint or making the application to the said board within the time allowed by law for the correction of taxes. Any remission or reduction of taxes upon the real estate of individuals or corporations must be made within one year after the delivery of the books to the receiver of taxes for the collection of such tax. (Sec. 897, Charter, as am'd by ch. 192, L. 1902, and ch. 64, L. 1908, and ch. 324, L. 1913.)

Source: In substance the same as sec. 822, ch. 410, L. 1882 (Consol. Act) [L. 1870, ch. 382, sec. 8; L. 1873, ch. 335, sec. 87]. By ch. 324, L. 1913, the opinion of the corporation counsel appears to be no longer necessary.

Section 897 applies to corporations.-The absence of all officers or agents of a corporation from the state or their being prevented by sickness from making the application for correction within the time fixed by law entitles it to the benefit of the above provision of the charter. People ex rel. N. Y. Hotel & Rest. Co. v. Barker, 140 N. Y. 437 (1893); reversing 69 Hun,

287.

But section 897 of the charter does not apply to a case where a person was absent or ill during a portion of the time when he might have appeared. To come within the law one must have been prevented from appearing during the entire period. People ex rel. Leroy v. Feitner, 35 App. Div. 490.

By Chapter 324, Laws 1913, section 897 of the charter was amended by the omission of the words "in the opinion of the corporation counsel" so that such opinion appears to be no longer necessary to give the board power to remit or reduce a

tax.

Applications for revision and cancellation of assessment in the several boroughs; when and how made.-The board of taxes and assessments from the whole number of persons appointed as deputy tax commissioners shall for each of the boroughs wherein one of the offices of the department of taxes and assessment is established and maintained designate one or more deputy tax commissioners, who shall, between the first day of October in each year and the sixteenth day of November following as to real estate, and the first day of De

cember following as to personal estate, receive applications for the revision and cancellation of any assessments entered in the books of annual record of the assessed valuation of real and personal estate in that borough, take testimony, on such applications and reduce the same to writing, and when so reduced to writing, transmit such applications and testimony, with his recommendation, to the board of taxes and assessments at its main office in the Borough of Manhattan, or to any office of the department of taxes and assessments in any borough as the board of taxes and assessments may prescribe. Such deputy tax commissioners as may be designated for the purposes and as prescribed in this section are hereby authorized between the first day of October and the first day of December to administer oaths for the purpose of taking testimony upon all applications for the revision or cancellation of assessments, and they are hereby required and directed to transmit the evidence so taken and reduced to writing, within ten days after the evidence upon any application is taken, with their recommendation as hereinbefore described. The board of taxes and assessments shall hear at its main office all applications of corporations for revision and cancellation of assessments; and as to all other applications, the said board may prescribe the time and place of hearing thereof in the several boroughs and give such public notice thereof in the City Record and in at least one newspaper in each borough as they may designate, and the board may make such rules and regulations as may be appropriate and expedient to the end that the taxpayers of each borough other than corporations, may have a hearing in the borough in which they reside or in which their property assessed is situated. All testimony taken by the board of taxes and assessments by any commissioner or by deputy tax commissioners as herein prescribed, shall be reduced to writing and shall constitute part of the record of the proceedings upon any assessment. The decision of the board of taxes and assessments, upon any application for the revision, reduction or cancellation of any assessment and upon the evidence taken thereunder, shall, where the evidence is taken by the board of taxes and assessments, be rendered within thirty days after the hearing upon such application is closed, and in no case later than the first day of February. And where the evidence upon any application is taken by any commissioner or a deputy tax commissioner, the determination of the board of taxes and assessments shall be rendered within thirty days after the application and the testimony thereunder shall have been filed with the board of taxes and assessments, at the main office of the department in the Borough of Manhattan, and in no case later than the first day of February. (Sec. 898, Charter, as am'd by ch. 455, L. 1911.)

Source: This section of the charter is new.