Gouverneur Village v. Gouverneur Cemetery Ass'n
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiff, Gouverneur Village, from an interlocutory judgment of the Supreme Court in favor of the defendant, entered in tlie office of the clerk'of the county of St, Lawrence on the 2d day of April, 1909, upon the decision of the court, rendered after a trial at the Washington Special Term, overruling the plaintiff’s demurrer to tile, first defense set up in the defendant’s answer.
1Dissent
Chester, J. (dissenting):
The act under which the defendant was organized (Laws of 1847, chap. 133, § 10) exempted the cemetery lands and property of any association formed under that act from “ all public taxes, rates and assessments.” The Court of Appeals in Buffalo City Cemetery v. City of Buffalo (46 N. Y. 506), by putting a very strict construction upon that act, held that the exemption therein did not apply to a municipal assessment for a local improvement. Thereafter the Legislature, by a general law (Laws of 1879, chap. 310), in order apparently to overcome the effect of that decision,…
2Cases cited4 opinions
- Buffalo City Cemetery v. . City of BuffaloNew York Court of Appeals · 1871
- Matter of City of New YorkNew York Court of Appeals · 1908
- People Ex Rel. Roosevelt Hospital v. . RaymondNew York Court of Appeals · 1909
- In re White Plains Presbyterian ChurchAppellate Division of the Supreme Court of the State of New York · 1906