Bush v. Board of Supervisors

Appellate Division of the Supreme Court of New York

Bush v. Board of Supervisors

42 N.Y.S. 417

CourtAppellate Division of the Supreme Court of the State of New York

DecidedDecember 8, 1896

StatusPublished

This text of 42 N.Y.S. 417 (Bush v. Board of Supervisors) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bush v. Board of Supervisors, 42 N.Y.S. 417 (N.Y. Ct. App. 1896).

Pincite

Opinion

PER CURIAM.

We agree with the learned judge at special term in his conclusion that chapter 664 of the Laws of 1892 is unconstitutional, for the reasons set forth in his opinion. In saying that the power of taxation includes the power to recognize claims against the state or its subdivisions founded only in equity and justice, but not in gratitude or charity, we do not understand Mr. Justice BROWN to deny that the state may manifest its gratitude for actual military or other public service by the imposition of taxes for the benefit of those who have rendered such service, or of persons dependent upon them; but that he refers to cases of gratuity pure and simple, where no moral, ethical, or honorary obligation exists. In this view, we affirm the judgment upon the opinion of the court below.

Judgment affirmed, with costs.

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PER CURIAM.

We agree with the learned judge at special term in his conclusion that chapter 664 of the Laws of 1892 is unconstitutional, for the reasons set forth in his opinion. In saying that the power of taxation includes the power to recognize claims against the state or its subdivisions founded only in equity and justice, but not in gratitude or charity, we do not understand Mr. Justice BROWN to deny that the state may manifest its gratitude for actual military or other public service by the imposition of taxes for the benefit of those who have rendered such service, or of persons dependent upon them; but that he refers to cases of gratuity pure and simple, where no moral, ethical, or honorary obligation exists. In this view, we affirm the judgment upon the opinion of the court below.

Judgment affirmed, with costs.

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Bluebook (online)

42 N.Y.S. 417, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bush-v-board-of-supervisors-nyappdiv-1896.