Legal Opinion

People ex rel. Coney Island Jockey Club v. Purdy

Appellate Division of the Supreme Court of the State of New York

Decided July 25, 1912PublishedCited by 7 opinions

Appeal by the defendants, Lawson Purdy and others, as commissioners, etc., from an order of the Supreme Court, made at the Kings County Special Term and entered in the office of the clerk of the county of Kings on the 24th day of February, 1912, denying a motion to quash a writ of certiorari.

1Opinion of the Court

Thomas, J.:

The relator would review an assessment in fifty-two parcels of some 430 acres of land, in the town of Gravesend upon the ground that by statute (Laws of 1894, chap. 449, § 13) it is assessable only at its value for agricultural purposes, and that, aside from such direction, there is overvaluation and inequality. By the act of 1894 (§ 13) it was provided: “For the purposes of taxation the real estate included within the territory hereby annexed shall be assessed at the value of the land for agricultural purposes unless the same shall have been at the time this act shall take effect…

2Cases cited5 opinions

  1. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
  2. People Ex Rel. Roosevelt Hospital v. . RaymondNew York Court of Appeals · 1909
  3. People Ex Rel. Lazarus v. . FeitnerNew York Court of Appeals · 1902
  4. People ex rel. Lazarus v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1901
  5. People ex rel. Equitable Gaslight Co. v. BarkerNew York Supreme Court · 1894

3Cited by7 opinions

  1. Ransome-Crummey Co. v. BennettCalifornia Supreme Court · 1918
  2. People Ex Rel. American Sugar Refining Co. v. SextonNew York Court of Appeals · 1937
  3. In re Brooklyn Children's Aid SocietyAppellate Division of the Supreme Court of the State of New York · 1915
  4. People ex rel. O'Neil v. PurdyAppellate Division of the Supreme Court of the State of New York · 1919
  5. People ex rel. American Manufacturing Co. v. Commissioners of Taxes & AssessmentsNew York Supreme Court · 1914

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