Order reversed, with $10 costs and disbursements, and motion granted, without costs.
Weighing the defenses in the light of the allegations of the complaint (cf. Commissioners of State Ins. Fund v. Farrand Opt. Co., 295 N.Y. 493, 498, and Schwartz v. Klein, 272 App. Div. 834, 835), we are of the opinion that they are insufficient in law. Section 232 of the charter is inapplicable, as it relates to taxes assessed for "a local improvement" and no such assessments...
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