In In Re Chase Natl. Bank, 155 Misc. 595 (Sup Ct, NY County 1935), the court upheld a books-and-records subpoena issued by the "Commissioner of Accounts," who stated that he needed the material for an investigation into the general practices and procedures of real property tax assessments. The court rejected a challenge by a property owner that the real purpose of the subpoena was to obtain information that would help defend against the owner's tax certiorari proceedings. "The good faith of the commissioner in conducting the inquiry must be assumed, at least in the absence of the clearest showing to the contrary." Id. at 599.