Pratt Institute v. . City of New York
New York Court of Appeals
Appeal from, a judgment, entered February 9,1905, upon an order of the Appellate Division of the Supreme Court in the second judicial department, affirming a final judgment entered upon an order of Special Term sustaining a demurrer to and directing a dismissal of the complaint.
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Appeal from, a judgment, entered February 9,1905, upon an order of the Appellate Division of the Supreme Court in the second judicial department, affirming a final judgment entered upon an order of Special Term sustaining a demurrer to and directing a dismissal of the complaint. The object of this action ivas to set aside an assessment as a cloud upon the title to certain real estate belonging to the plaintiff in the city of Brooklyn, on the ground that such property is exempt from taxation except for state purposes. The case made hy the complaint was in substance as follows : The Pratt…
1Opinion of the CourtVann, J.
The Pratt Institute is a noble charity, carrying on a work of great usefulness, strictly within the lines of its charter and in accordance witli the beneficent purpose of its founder. To the average mind such a charity appeals strongly for relief from the usual burdens resting upon property, because, as it may well be claimed, it discharges its duty to the public by devoting all that it has to the public wel fare. It is, however, for the legislature to decide what property should be taxed and what should be exempt, and considerations which might control that department of government can have…
2Cases cited16 opinions
- United States v. TynenSupreme Court of the United States · 1871
- Murdock v. City of MemphisSupreme Court of the United States · 1875
- Bartlet v. KingMassachusetts Supreme Judicial Court · 1815
- King v. CornellSupreme Court of the United States · 1882
- People Ex Rel. Fleming v. . DaltonNew York Court of Appeals · 1899
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3Cited by50 opinions
- American Indemnity Co. v. City of AustinTexas Supreme Court · 1922
- Lord v. Equitable Life Assurance Society of the United StatesNew York Court of Appeals · 1909
- Brearley School, Ltd. v. WardNew York Court of Appeals · 1911
- State ex rel. Corry v. CooneyMontana Supreme Court · 1924
- City of Buffalo v. . LewisNew York Court of Appeals · 1908
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