People ex rel. American Bible Society v. Commissioners of Taxes & Assessments

Majority

p. 352

The People ex rel. American Bible Society, Resp’t, v. Commissioners of Taxes and Assessments for City and County of New York, App’lt.

(Supreme Court, General Term, First Department,

Filed March 16, 1894.)

Headnote

Taxes—Exemptions.

Chapter 498 of 1893, which exempts from taxation the property of certain organizations, applies to taxes levied during the year of 1893.

Appeal from an order' granting a. peremptory writ of mandamus. f

James M. Ward, for app’lts; Frederick S: Duncan, for resp’t.

The one question which is presented on this Appeal is, whether the act of the legislature becoming a law on the 29th of April, 1893 (Laws 1893, chap. 498), 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 thé 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 óf New York prior to the 1st of May, any party having the right to- apply to the commissioners 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.