Shepherd's Fold v. Mayor of New York

In 1871, the legislature passed an act which provided that the Board of Supervisors of the City and County of New York should, in the year 1871, and in each and every following year, levy and collect by a tax upon the taxable property of the City and County of New York, to be levied and collected at the same time and in the same manner as the contingent charges and expenses of the said city and county are levied and collected, the sum of five thousand dollars, and pay the same over to the Shepherd’s Fold, to be applied to the purposes and objects of that institution.

This was a gift to the…