In re 801-815 East New York Ave., Borough of Brooklyn, City of New York
Decision Date | 15 April 1943 |
Citation | 290 N.Y. 236,48 N.E.2d 502 |
Parties | In re 801-815 EAST NEW YORK AVENUE, BOROUGH OF BROOKLYN, CITY OF NEW YORK (CANNON, Intervener). |
Court | New York Court of Appeals Court of Appeals |
OPINION TEXT STARTS HERE
Appeal from Supreme Court, Queens County.
Proceeding in the matter of the City of New York relative to the appointment of the treasurer of the City of New York as receiver of real property known as 801-815 East New York Avenue, Borough of Brooklyn, City of New York. From an order of the Special Term of the Supreme Court, Queens County (Johnson, J.), entered May 15, 1942, which denied a motion of Agnes V. Cannon, intervener, to vacate an order of receivership granted under the Administrative Code, s 415(1)-53.3, the intervener appeals.
Affirmed. Raphael H. Weissman, of Brooklyn, and David Weiss, of New York City, for appellant.
Thomas D. Thacher, Corporation Counsel, of New York City (Leo Brown, Julius Isaacs, and Meyer Scheps, all of New York City, of counsel), for respondent.
This case presents questions as to the constitutional validity of chapter 668 of the Laws of 1941 which added to the Administrative Code of the City of New York a new section as follows:
Pursuant to the jurisdiction so conferred, Special Term on March 12, 1942, granted an ex parte application of the treasurer of the city for his appointment as receiver of the rents, issues and profits of a tax delinquent property at 801-815 East New York Avenue in the Borough of Brooklyn. Asserting the unconstitutionality of the statute, the owner of the property moved the court to vacate its order of receivership and, upon denial of that motion, brought this direct appeal. See Civil Practice Act. s 588, subd. 3, now s 588, subd. 4, as enacted by L. 1942, ch. 297.
The provision authorizing appointment of a receiver without notice is the subject of attack. It is contended that due process is thereby denied. Though the answer is an old one, some restatement thereof may perhaps be opportune.
State taxation in its various forms must meet the procedural requirements of due process. Stuart v. Palmer, 74 N.Y. 183,30 Am.Rep. 289. But the necessity of notice and hearing is not the same thing in all cases. When specific taxes are imposed upon persons, property or things (e. g., poll taxes and flat license taxes), the taxpayer can gain nothing through notice or hearing and none need be afforded. Hagar v. Reclamation District No. 108, 111 U.S. 701, 4 S.Ct. 663, 28 L.Ed. 569;People ex rel. Scott v. Pitt, 169 N.Y. 521, 62 N.E. 662,58 L.R.A. 372. On the other hand, ‘A taxing act, which requires a valuation of property as part of the procedure, is unconstitutional unless it provides a grievance day, or an adequate opportunity to be heard, and any tax levied under such a statute is void.’ People ex rel. Bridgeport Sav. Bank v. Feitner, 191 N.Y. 88, 100, 83 N.E. 592, 596. Cf. Second Nat. Bank of City of New York v. City of New York, 213 N.Y. 457, 107 N.E. 1039. Even so, a hearing before a judicial tribunal has never been deemed indispensable. Matter of Trustees of New York Protestant Episcopal Public School, 31 N.Y. 574. Grievances are usually adjudicated by tax officers and statutory indication...
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