Western Dispensary v. Mayor

Superior Court of New York

Western Dispensary v. Mayor

4 N.Y.S. 547, 1889 N.Y. Misc. LEXIS 1587

CourtThe Superior Court of the City of New York and Buffalo

DecidedJanuary 7, 1889

StatusPublished

Cited by2 cases

This text of 4 N.Y.S. 547 (Western Dispensary v. Mayor) is published on Counsel Stack Legal Research, covering The Superior Court of the City of New York and Buffalo primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Western Dispensary v. Mayor, 4 N.Y.S. 547, 1889 N.Y. Misc. LEXIS 1587 (superctny 1889).

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Opinion

Ingraham, J.

Plaintiff is a corporation duly organized under the act of 1848 for the incorporation of benevolent, charitable, scientific, and missionary societies, and the objects stated in the certificate of the plaintiff’s corporation .are the gratuitous medical and surgical relief of the poor of the city of Hew York; that during the years for which the taxes claimed to be illegal were .imposed, the building on the property upon which the taxes were imposed was entirely devoted to charitable purposes, either as a hospital for indigent :sick, or as a dispensary for the relief of the poor who called there, and the work of the plaintiff in all its departments was entirely gratuitous; no fee or return having been exacted for medical attendance, food, clothing, lodging, •or for any other thing or reason whatever. I think the use of this property by the plaintiff is that of an almshouse, as defined by the court of appeals in the case of Association v. Mayor, 104 N. Y. 587, 12 N. E. Rep. 279, and that it was exempt on that ground from taxation. I think, therefore, plaintiff is •entitled to judgment declaring the property described exempt from taxation, .and that said taxes are illegal and void, and directing the cancellation thereof .upon the books and records of the defendant. All concur.

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Ingraham, J.

Plaintiff is a corporation duly organized under the act of 1848 for the incorporation of benevolent, charitable, scientific, and missionary societies, and the objects stated in the certificate of the plaintiff’s corporation .are the gratuitous medical and surgical relief of the poor of the city of Hew York; that during the years for which the taxes claimed to be illegal were .imposed, the building on the property upon which the taxes were imposed was entirely devoted to charitable purposes, either as a hospital for indigent :sick, or as a dispensary for the relief of the poor who called there, and the work of the plaintiff in all its departments was entirely gratuitous; no fee or return having been exacted for medical attendance, food, clothing, lodging, •or for any other thing or reason whatever. I think the use of this property by the plaintiff is that of an almshouse, as defined by the court of appeals in the case of Association v. Mayor, 104 N. Y. 587, 12 N. E. Rep. 279, and that it was exempt on that ground from taxation. I think, therefore, plaintiff is •entitled to judgment declaring the property described exempt from taxation, .and that said taxes are illegal and void, and directing the cancellation thereof .upon the books and records of the defendant. All concur.

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Bluebook (online)

4 N.Y.S. 547, 1889 N.Y. Misc. LEXIS 1587, Counsel Stack Legal Research, https://law.counselstack.com/opinion/western-dispensary-v-mayor-superctny-1889.

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