Matter of New York Catholic Protectory
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the second judicial department, affirming an order of the County Court of the county of Westchester, which directed the hoard of supervisors of said county to refund to the petitioner above named the amount of a tax assessed and levied upon certain real estate belonging to said petitioner, situate in said county and collected from the petitioner, which tax was alleged to have been illegally assessed. ' The facts…
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Appeal from order of the General Term of the Supreme Court in the second judicial department, affirming an order of the County Court of the county of Westchester, which directed the hoard of supervisors of said county to refund to the petitioner above named the amount of a tax assessed and levied upon certain real estate belonging to said petitioner, situate in said county and collected from the petitioner, which tax was alleged to have been illegally assessed. ' The facts appear sufficiently in the opinion. Tlio county court had no jurisdiction to revievy the action of the assessors in…
1Opinion of the CourtBafallo, J.
Under the decisions of this court, in Chegaray v. Jenkins (5 N. Y., 376), and The Hational Bank of Chemung v. The City of Elmira (53 id., 49), the tax imposed upon the petitioners was clearly illegal. By the act amending their charter (Laws of 1866, chap. 647, § 3) it is provided that “ the real and personal estate belonging to and used for the charitable purposes of said association, shall be exempt from taxation.” That the land upon which the tax in question was imposed belonged to the petitioners, and was used lor such charitable purposes, is alleged in the petition and not controverted in…
2Cases cited3 opinions
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Hermance v. Board of SupervisorsNew York Court of Appeals · 1877
- Chegaray v. . JenkinsNew York Court of Appeals · 1851
3Cited by26 opinions
- In re CooganNew York Supreme Court · 1899
- Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
- Elmhurst Fire Co. v. . City of New YorkNew York Court of Appeals · 1914
- McLean v. . JephsonNew York Court of Appeals · 1890
- People Ex Rel. Erie Railroad v. State Tax CommissionNew York Court of Appeals · 1927
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