
    Knickerbocker Ice Company, Respondent, v. The City of New York, Appellant.
    
      Tax — New York city — assessment for paving — ordinance authorizing assessment of owners or occupants of houses or lots benefited — when assessment against owner of rights of cranage and wharfage invalid.
    
    
      Knickerbocker Ice Co. v. City of New York, 209 App. Div. 434, affirmed.
    (Argued December 2, 1924;
    decided December 16, 1924.)
    Appeal from a judgment, entered June 23, 1924, upon an order of the Appellate Division of the Supreme Court in the first judicial department, reversing a judgment in favor of defendant entered upon a dismissal of the complaint by the court at a Trial Term without a jury and directing judgment in favor of plaintiff. The action was brought to recover the amount of an assessment paid to the city of New York for an alleged benefit to the property of the plaintiff by reason of the paving of a portion of East street. The ordinance, which is the only authority for the assessment, confined the right to lay the assessment among the owners or occupants of all the houses or lots intended to be benefited thereby. The plaintiff contended that the board of assessors were without authority to make an assessment against its property, since the same did not come within the classification of-houses and lots but consisted of incorporeal rights and privileges only, namely, rights of cranage and wharfage.
    
      George P. Nicholson, Corporation Counsel (John F. O’Brien, Elliot S. Benedict and Charles W. Miller of counsel), for appellant.
    
      Irving Zion and Herman Goldman for respondent.
   Judgment affirmed,.with costs; no opinion.

Concur: Cardozo, Pound, Crane, Andrews and Lehman, JJ. Absent: Hiscock, Ch. J., and McLaughlin, J.  