
    The People of the State of New York ex rel. Soeurbee, Incorporated, Appellant, v. Lawson Purdy et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents.
    
      People ex rel. Soeurbee, Inc.,v. Purdy, 179 App. Div. 748, affirmed.
    (Argued January 9, 1918;
    decided January 29, 1918.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered October 31, 1917, which affirmed an order of Special Term quashing a writ of certiorari to review an assessment for taxation for the year 1917 upon certain real property belonging to relator upon which a building was in course of construction. The relator contended that the assessment of the property as improved was illegal, the assessors being forbidden by statute to assess the building in the course of construction, and that the property could accordingly only be legally assessed as unimproved. The Special Term and the Appellate Division held that the defendants’ motion to quash the writ of certiorari should be granted; that the facts set forth in the petition. did not show that the assessment in question was illegal, or that the property assessed was exempt from taxation for the year 1917; that the question whether the assessment was excessive to the extent of the value of the building could be raised only by pleading overvaluation of the entire assessment and that the petition failed to allege facts sufficient to raise the issue of overvaluation in accordance with the provisions of section 290 of the Tax Law.
    
      Emilie M. Bullowa, Ferdinand E. M. Bullowa and Lawrence E. Brown for appellant.
    
      William P. Burr, Corporation Counsel (William H. King and Eugene Fay of counsel), for respondents.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Collin, Cuddeback, Hogan, Cardozo, Pound and Andrews, JJ.  