Majority
p. 1058PEOPLE ex rel. AMERICAN BIBLE SOC. v. COMMISSIONERS OF TAXES AND ASSESSMENTS FOR CITY AND COUNTY OF NEW YORK. (Supreme Court, General Term, First Department. March 16, 1894.) Argued before VAN BRUNT, P. J., and O’BRIEN and FOLLETT, JJ.
Headnote
Taxation—Exemptions.Laws 1893, c. 498, taking effect April 29, 1893, which exempts from taxation the property of certain organizations¡ applies to "taxes levied during the year 1893, since taxes do not become complete until the 1st of May, and any person has a right prior to that time to move for relief from erroneous taxation.
Appeal from special term, New York county.
Application by the American Bible Society for writ of mandamus to the commissioners of taxes and assessments of the city and county of New York. From an order granting a peremptory writ, defendants appeal. Affirmed.
James M. Ward, for appellants.
Frederick S. Duncan, for respondent.
The" one question which is presented upon this appeal is, whether the act of the legislature becoming a law on the 29th of April, 1893,[1] and which by its provisions went into effect immediately, exempted the property, of the relator from the taxes which were levied during the year 1893. It is urged on the part of the appellants that such exemption cannot be claimed, because it would make the operation of the act retrospective. It will be observed that such cannot be the effect of the statute, since the levy of the tax does not become complete in the city of New York prior to the 1st of May, any party having the right to apply to the commis
1 Laws 1893, c. 498.
p. 1059
sioners at any time prior thereto and subsequent to the opening of the tax books for relief against erroneous taxation. The order appealed from should therefore be affirmed, with costs.