People Ex Rel. City of Amsterdam v. . Hess
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 12, 1898, reversing an order of Special Term adjudging that the assessment by the assessors of the town of Perth, Pulton county, of the relator’s property is illegal and that said property is exempt from taxation.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 12, 1898, reversing an order of Special Term adjudging that the assessment by the assessors of the town of Perth, Pulton county, of the relator’s property is illegal and that said property is exempt from taxation. The facts, so far as material, are stated in the opinion.- Before the enactment of the Tax Law of 1896, the property of a municipal corporation devoted to the public use was exempt from taxation. (City of Rochester v. Town of Rush, 80 N. Y. 302; People ex rel. v. Bd.…
1Opinion of the CourtBabtlett, J.
A single question is presented on this appeal. The assessment sought to be reviewed was laid under the provisions of chapter 908 of the Laws of 1896, known as “ The Tax Law,” which took effect June 15th of that year. The property assessed is the water works system of the relator, the city of Amsterdam, located in the town of Perth, consisting of water pipe, conduit lines and about two acres of land used for dams.
It is conceded that prior to this statute the property assessed was not liable to taxation, as it was held by a municipal corporation for public use. This exemption rested on no…
2Cases cited2 opinions
- People Ex Rel. Mayor of New York v. Board of AssessorsNew York Court of Appeals · 1888
- City of Rochester v. . Town of RushNew York Court of Appeals · 1880
3Cited by17 opinions
- Bush Terminal Co. v. City of New YorkNew York Court of Appeals · 1940
- Inhabitants of Whiting v. Inhabitants of LubecSupreme Judicial Court of Maine · 1922
- Village of Hardwick v. Town of WolcottSupreme Court of Vermont · 1925
- In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
- Clark v. SpragueAppellate Division of the Supreme Court of the State of New York · 1906
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