People ex rel. Pratt Institute v. Board of Assessors

New York Supreme Court

People ex rel. Pratt Institute v. Board of Assessors

26 N.Y.S. 155, 74 Hun 18, 81 N.Y. Sup. Ct. 18, 57 N.Y. St. Rep. 263

DecidedDecember 1, 1893

StatusPublished

This text of 26 N.Y.S. 155 (People ex rel. Pratt Institute v. Board of Assessors) 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.

Bluebook

People ex rel. Pratt Institute v. Board of Assessors, 26 N.Y.S. 155, 74 Hun 18, 81 N.Y. Sup. Ct. 18, 57 N.Y. St. Rep. 263 (N.Y. Super. Ct. 1893).

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Opinions

PRATT, J.

The act of 1887¹ states that property of the relator in the city of Brooklyn shall be exempt from local taxation. We think that by “local taxation” the legislature intended taxation for city purposes. The locality referred to was the city of Brooklyn. No other locality was spoken of; and, so far as we can see, none other was considered. The appellant correctly argues that special statutes conferring immunities should be strictly construed, and, if the legislature had intended that the relator should be subject to no taxation except for state purposes, it could have easily said so. Order of special term reversed, with costs.

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PRATT, J.

The act of 1887¹ states that property of the relator in the city of Brooklyn shall be exempt from local taxation. We think that by “local taxation” the legislature intended taxation for city purposes. The locality referred to was the city of Brooklyn. No other locality was spoken of; and, so far as we can see, none other was considered. The appellant correctly argues that special statutes conferring immunities should be strictly construed, and, if the legislature had intended that the relator should be subject to no taxation except for state purposes, it could have easily said so. Order of special term reversed, with costs.

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Bluebook (online)

26 N.Y.S. 155, 74 Hun 18, 81 N.Y. Sup. Ct. 18, 57 N.Y. St. Rep. 263, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-pratt-institute-v-board-of-assessors-nysupct-1893.