People ex rel. Smith v. Commissioners of Taxes & Assessments
New York Supreme Court
Oeetioraei to review the proceedings of the commissioners of taxes and assessments of the city of New York, in assessing certain property belonging to the relator. The land upon which the pier is built belongs to the mayor, etc., being paid of one of their streets. The pier, though built by Smith, belongs to the mayor, etc., being attached to their realty. Being their own property, it is not taxable. (Dillon, Munic.
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Oeetioraei to review the proceedings of the commissioners of taxes and assessments of the city of New York, in assessing certain property belonging to the relator. The land upon which the pier is built belongs to the mayor, etc., being paid of one of their streets. The pier, though built by Smith, belongs to the mayor, etc., being attached to their realty. Being their own property, it is not taxable. (Dillon, Munic. Corp., vol. 2 [2d ed.], § 61 J; Cooley on Taxation, 130.) What property the relator has here is an exclusive and perpetual right to go upon the pier, it being part of a public…
1Opinion of the Court
Daniels, J.;
In 1852, the mayor, etc., of the city of New York conveyed a water lot, or land under the water of the East river, to William Smith and Milton G.‘Smith. It was described by metes and bounds in the deeds, subject to the reservation of so much of the premises as formed parts of East and Stanton streets “ for the use and purposes of public streets and highways,” to be extended through the premises conveyed. The deed contained “ a covenant, on the part of the grantees, that they, their heirs and assigns, would build, on the requisition of the said mayor, aldermen and commonalty, such…
2Cases cited5 opinions
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- Barlow v. Saint Nicholas National BankNew York Court of Appeals · 1875
- People ex rel. Erie Railway Co. v. BeardsleyNew York Supreme Court · 1868
- Boreel v. MayorThe Superior Court of New York City · 1849
- People ex rel. Dunkirk & Fredonia Railroad v. CassityNew York Supreme Court · 1870