Home for Incurables v. New York
The plaintiff in error, the Home for Incurables, filed its petition in the supreme court for the city and county of New York, alleging that at the date of the confirmation of a certain assessment for a sewer in East 184th street from Vanderbilt avenue west to Washington avenue, ect., it was the owner of certain lots affected thereby in ward number 1, block number 3,064, the 24th ward of the city of New York;

That on the 22d of January, 1900, that assessment was confirmed by operation of law and the title thereof duly entered, with date of entry and of confirmation, in the record of titles of assessments confirmed, whereby such assessment became a lien upon such lots; and,

That the assessment, together with an interest certificate certified by the comptroller of the city of New York to the board of assessors, was irregular, excessive, and voidable for reasons set forth in the petition.

The petition alleged, among other things, that 'so much of the act of the legislature of the state of New York, known as § 868 of the New York city consolidation act of 1882, as purports to authorize and direct the making of such interest certificate and the assessment of the amount thereof herein is in violation of the Constitution of the state of New York in that said portion of

The petitioner prayed that the assessment property without just compensation, and said portion of said act purports to authorize an unlawful exercise of the power of taxation.'

The petitioner prayed that the assessment be vacated or reduced, and that the lien or liens created thereby or by any subsequent proceeding be canceled and discharged or reduced so far as the same affected the above lots.

The case was heard upon the stipulation of facts in the supreme court and the relief asked by the petitioner was denied. Upon appeal to the appellate division of the supreme court the action of the court of original jurisdiction was confirmed. The case was then carried to the court of appeals of the state, and the judgment of the lower court was affirmed.

Upon writ of error to this court, it has been assigned for error that the judgment of the state court was in violation of the provisions of the 14th Amendment of the Constitution of the United States; also, that the judgment deprived the home of the equal protection of the law and of its property without due process of law.

The record contains a certificate by the chief judge of the court of appeals of New York to the effect that in this proceeding the Home for Incurables claimed in the courts of the state that 'the imposition of all or a part of the assessment on its land as set forth in the record herein was in violation of the statutes and Constitution of the state of New York and of the provisions of the 14th Amendment of the Constitution of the United States, and constituted a taking of property without due process of law; that the respondent in this proceeding contended that the said assessment was neither in whole nor in part in violation of the statutes and Constitution of the state of New York or of the Constitution of the United States, and also that the said Home for Incurables had no remedy by petition to correct any errors in the said assessment; that this court decided that the said Home for Incurables did have a remedy by petition in the manner and form of the proceeding adopted by it to correct any errors in the said assessment, but that the assessment complained of was valid and without error as to each and every part thereof.'

Mr. John M. Perry for plaintiff in error.

Messrs. George I. Sterling, Geo. L. Rives, and Theodore Connoly for defendant in error.

Mr. Justice Harlan delivered the opinion of the court: 

Notes
United States Supreme Court decisions on taxation United States Supreme Court decisions on due process Automated categorization