Legal Opinion

In re City of New York

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

Decided July 1, 1905PublishedCited by 3 opinions

Appeal by the petitioner, The City of New York, from an order of the Supreme Court, made at- the Westchester Special Term and entered in the office'of the clerk of the county of Westchester on the 2d day of August, 1904, dismissing a writ of certiorari theretofore.issued upon the application, of the petitioner, and also from a judgment in favor of the assessors of the town of Cortlandt, entered in said clerk’s office on the 2d day of August, 1904, pursuant tp said order.

1Opinion of the Court

Keogh, J.:

In 1866* the Legislature enacted a law which provided for the taxation of the lands acquired by the city of New York in the creation and maintenance of its system of water supply.

The provisions of this law were substantially re-enacted by the Consolidation Act,† and later by the charter of the greater city.‡ It is as follows: “ The lands heretofore taken or to be taken for storage, reservoirs, or for other constructions necessary for' the introduction and maintenance of a sufficient supply of water in the city, * * * shall be assessed and taxed in the counties in which they are or…

2Cited by3 opinions

  1. People ex rel. City of New York v. KeelerAppellate Division of the Supreme Court of the State of New York · 1923
  2. In re the City of New YorkAppellate Division of the Supreme Court of the State of New York · 1925
  3. People ex rel. City of New York v. KeelerAppellate Division of the Supreme Court of the State of New York · 1923

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