People, Ex Rel. Muller v. . B'd of Assessors
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the second judicial department, entered upon an order made September 12, 1882, which affirmed a judgment of Special Term affirming the proceedings of the defendant in assessing to relators as real estate certain buildings erected by them upon lands leased to them by the trustees and associates of the Brooklyn Benevolent Soeiety, which proceedings were brought up for review by certiorari.
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Appeal from judgment of the General Term of the Supreme Court, in the second judicial department, entered upon an order made September 12, 1882, which affirmed a judgment of Special Term affirming the proceedings of the defendant in assessing to relators as real estate certain buildings erected by them upon lands leased to them by the trustees and associates of the Brooklyn Benevolent Soeiety, which proceedings were brought up for review by certiorari. The material facts are stated in the opinion. As the buildings were erected on the land of the society, they prima, facie form a part of the…
1Opinion of the Court
Ruger, Ch. J.
It is claimed by relators herein that certain buildings rented by them under contracts upon the land of the Brooklyn Benevolent Society are-exempt from assessment and taxation by virtue of the provisions of chapter 330 of-the Laws of 1846, which exempts the real and personal property held by said society under its act of incorporation from all taxation whatsoever, except for local improvements, so long as its revenues shall be disposed of according to- the directions of their charter.
The relators having erected buildings upon the lands of said society, under contracts, by which,…
2Cases cited2 opinions
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