Smith v. Mayor

Charles P. Daly, Chief Justice.

I concur with Judge Van Brunt. The plaintiff, in his additional point, says that the property was assessed as so much land. The statement in 'the complaint is, that it was assessed as “ one-half of pier between Stanton and Bivington streets,” which is not on the face of the proceedings, an assessment on the land or real estate, but upon an incorporeal hereditament, for which there was no authority.

Judgment reversed.