Majority
In an action to recover 1926 and 1927 taxes paid to the City of New York under protest in 1935, judgment in favor of the plaintiff affirmed, with $10 costs and disbursements. The city’s right to tax property bounded by Atlantic and Pacific Boulevards, Fifth and Sixth Streets, at Atlantic Beach, depends upon whether that property was located within the city’s territorial limits, as fixed by the 1901 Greater New York Charter (L. 1901, ch. 466), prior to the amendment accomplished by the boundary law of 1928. (L. 1928, ch. 802.) The 1901 Charter adopted as the city’s southerly and easterly boundaries, the boundaries of the former Village of Far Rockaway. Upon the incorporation of that village in 1888, there had been prepared, as required by the Village Law, a map and description of the village boundaries. The map and description of the southerly boundary of the village indicate that it began at a point on a certain' “ Outer Beach ” and ran “ along the shore of the ocean ”, The parties agree that this line was variable. We hold, therefore, that the original southerly boundary of the Village of Far Rockaway was, therefore, the ocean shore line of the Outer Beach. (Decker V. -City of New York, 216 App. Div. 334 , affd. 245 N. Y. 515 .) It was the intention of the Legislature, in adopting the southerly boundary of the Village of Far Rockaway as the southerly boundary of the city in the Greater New York Charter, that the southerly boundary should extend to the ocean shore line of the then existing land known as Outer Beach and-that, if in time Outer Beach disappeared and another piece of land reappeared in its place but in no way identified with the former Outer Beach, the city boundary line was not to extend to the ocean shore line of the new land if the latter line was south of the shore line as originally plotted. The city concedes in its brief, as it did on the argument, that upon the disappearance of the Outer
Cases cited
- Nebraska v. Iowa 143 U. S. 359 p. 921
- Arkansas v. Tennessee 246 U. S. 158 at 173 p. 921
- Kansas v. Missouri 322 U. S. 213 at 215 p. 921
- City of New York v. Wilson & Co. 278 N. Y. 86 at 99 p. 921
- New York Telephone Co. v. Board of Education 270 N. Y. 111 at 119 p. 921
- New York City Employees' Retirement System v. Eliot 267 N. Y. 193 at 203 p. 921
- Lord & Burnham Co. v. City of New York 251 N. Y. 198 at 204 p. 921
- Island Park Associates, Inc. v. O'Donohue Park Corp. 254 N. Y. 523 p. 921