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

New York Supreme Court

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

27 N.Y.S. 1058, 83 N.Y. Sup. Ct. 491, 59 N.Y. St. Rep. 352

DecidedMarch 16, 1894

StatusPublished

This text of 27 N.Y.S. 1058 (People ex rel. American Bible Society v. Commissioners of Taxes & Assessments) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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People ex rel. American Bible Society v. Commissioners of Taxes & Assessments, 27 N.Y.S. 1058, 83 N.Y. Sup. Ct. 491, 59 N.Y. St. Rep. 352 (N.Y. Super. Ct. 1894).

Pincite

Opinion

PER CURIAM.

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[1059]*1059sioners 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.

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PER CURIAM.

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[1059]*1059sioners 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.

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27 N.Y.S. 1058, 83 N.Y. Sup. Ct. 491, 59 N.Y. St. Rep. 352, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-american-bible-society-v-commissioners-of-taxes-nysupct-1894.