Elmhurst Fire Co. v. . City of New York
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the second judicial department, entered June 11, 1913, which modified and affirmed as modified a final judgment entered in favor of plaintiff upon a decision of the court at Special Term overruling a demurrer to the complaint. The nature of the action and the facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from a judgment of the Appellate Division of the Supreme Court in the second judicial department, entered June 11, 1913, which modified and affirmed as modified a final judgment entered in favor of plaintiff upon a decision of the court at Special Term overruling a demurrer to the complaint. The nature of the action and the facts, so far as material, are stated in the opinion. The assessments in question are presumed valid and correct in amount, and the plaintiff, not having reviewed them hy certiorari proceedings, cannot now contend that they are-excessive. (People ex rel. W. F. Ins.…
1Opinion of the CourtCollin, J.
The plaintiff, an incorporated association of present volunteer firemen, seeks a judgment annulling and canceling of record the taxes against its real estate in the city of New York for the years 1902 to 1909 inclusive, upon the ground that the property was exempt from taxation. The statute provided: “ The following property shall be-exempt from taxation: * * * 8. Real property of an incorporated association of present or former volunteer firemen actually and exclusively used and occupied by such corporation and not exceeding in value fifteen thousand dollars.” (Laws of 1896, ch. 908-, § 4;…
2Cases cited8 opinions
- Ogden City v. ArmstrongSupreme Court of the United States · 1897
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Strusburgh v. . Mayor, Etc., City of New YorkNew York Court of Appeals · 1882
- McLean v. . JephsonNew York Court of Appeals · 1890
- Matter of New York Catholic ProtectoryNew York Court of Appeals · 1879
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- People Ex Rel. Erie Railroad v. State Tax CommissionNew York Court of Appeals · 1927
- Lewis v. City of LockportNew York Court of Appeals · 1938
- Washington University v. BaumannSupreme Court of Missouri · 1937
- State Insurance Fund v. BoylandAppellate Division of the Supreme Court of the State of New York · 1953
25 more not listed; retrieve them via the Exa API.