In the Matter of the Application of John F. Nash, as Sole Surviving Executor, etc., of Alexander B. van Gaasbeek, Deceased, Respondent, for a Writ of Certiorari to Review an Assessment Made by the Commissioner of Assessment and Taxation and the Board of Review of the City of Albany, New York, Appellants

In the Matter of the Application of John F. Nash, as Sole Surviving Executor, etc., of Alexander B. van Gaasbeek, Deceased, Respondent, for a Writ of Certiorari to Review an Assessment Made by the Commissioner of Assessment and Taxation and the Board of Review of the City of Albany, New York, Appellants. [MAJORITY] Judgment modified, on the law, by directing that the assessments for the year 1933 of the premises therein mentioned be corrected as follows: No. 69 North Pearl street by reducing said assessment from $170,000 to $85,000; No. 48 James street by reducing said assessment from $30,000 to $15,000; and the judgment as so . modified is affirmed, with costs to the petitioner. The modification is made upon the same legal ground as that stated in Matter of Wright v. Comr. of Assessment & Taxation [ante, p. 886], decided herewith. The court disapproves of that portion of the decision entitled “ Conclusions of Law,” designated as “ First,” “ Second ” and “ Third.” Hill, P. J., Crapser and Heffernan, JJ., concur. Buss, J. I concur with the majority that the reduction made may not be greater than that claimed in the application. I dissent from the decision for the reason that while the evidence warrants some reduction it does not warrant a reduction to the figure now being fixed by this court. McNamee, J., dissents, with a memorandum. McNamee, J. I dissent on the ground that it is conceded that the gross income of the pioperty amounts to $12,846, and on the rental value alone it is accordingly worth at least $128,460; and the referee finds that property in Albany is assessed at eighty-four psr cent. This shows an assessment value of at least $107,900.