New York v. Barker, 179 U.S. 279 (1900)

ERROR TO THE COURT OF APPEALS

OF THE STATE OF NEW YORK

Syllabus

In this record, there is no averment and no proof of any violation of law by the assessors of New York. The mere fact that the law gives the assessors in the case of corporations two chances to arrive at a correct valuation of the real estate of corporations when they have but one in the case of individuals cannot be held to be a denial to the corporation of the equal protection of the laws so long as the real estate of the corporation is, in fact, generally assessed at its full value.

This Court cannot, with reference to the action of the public and sworn officials of New York City, assume without evidence that they have violated the laws of their state when the highest court of the state refuses, in the absence of evidence, to assume such violation.

The case is stated in the opinion of the Court.