New York Court of Appeals
The People Ex Rel. Nathan B. Warren, Respondents v. Edward Carter, Appellants
June 5, 1888109 N.Y. 576
Summary
The New York Court of Appeals affirmed the lower court’s finding that the River View parcel was over‑valued and upheld the reduction of its assessment, while reversing the reduction of the assessment on lot 194, holding that the inequality ground was untenable because the relator failed to show injury. The Court explained that a claim of unequal assessment requires proof that the claimant will pay more than his fair share of the aggregate tax, not merely a comparison to a lower‑valued parcel.