People ex rel. Kenny v. Reilly
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, John Reilly and others, assessors of the Town of Highlands, County of Orange, from an order of the Supreme Court, made at the Orange Special Term and entered in the office of the clerk of the county of Orange on the 30th day of January, 1899, directing them to strike from the assessment roll the assessments levied by them against the respondents.
1Opinion of the Court
Woodward, J.:
There would seem to be no reason to doubt that the order appealed from, in so far as it relates to the respondent Mrs. Lewis, should be modified in conformity with the provisions of chapter 347 *379of the Laws of 1897. Her name should not he stricken from the-roll, but it should be followed by the word “ exempt,” as provided by the statute, so that it may be made the basis of assessment for school and highway purposes.
As to the other respondents, we are unwilling to extend the operation of statutes exempting property from taxation beyond the plain and obvious intention of the…
2Cases cited1 opinion
- Yates County National Bank v. CarpenterNew York Court of Appeals · 1890
3Cited by1 opinion
- Bull v. CaseAppellate Division of the Supreme Court of the State of New York · 1899