Hermitage Co. v. Goldfogle — 236 N.Y. 554

Majority

p. 554

The Hermitage Company, Appellant, v. Henry M. Goldfogle et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents.

Headnote

Constitutional law — statutes and ordinances exempting certain classes of buildings erected in the city of New Y orle from taxation for a period of years valid.

Hermitage Co. v. Goldfogle, 204 App. Div. 710 , affirmed.

(Argued April 30, 1923;

decided May 11, 1923.)

Appeal from a judgment, entered April 6, 1923, upon an order of the Appellate Division of the Supreme Court in the first judicial department reversing a judgment in favor of plaintiff entered upon a decision of the court on trial at Special Term and directing judgment in favor of defendants. The action was brought to restrain the defendants from exempting from assessment for purposes of taxation new buildings planned exclusively for dwelling purposes in the city of New York on the ground that the statutes authorizing such exemption (L. 1920, ch. 949, amd. L. 1921, ch. 444; L. 1922, ch. 281) and the ordinances adopted by the city of New York thereunder, were unconstitutional and invalid.

John Brooks Leavitt for appellant.

Henry M. Powell for R. S. S. Co., intervening.

Carl Sherman-, Attorney-General (Edward G. Griffin of counsel), arid George P. Nicholson, Corporation Counsel (William H. Kmg and Isaac Phillips of counsel), for respondents.

p. 555

Judgment affirmed, without costs; no opinion.

Concur: Hiscock, Ch. J., Hogan, Cardozo, Pound, McLaughlin and Crane, JJ. Absent: Andrews, J.