Legal Opinion

People Ex Rel. Davies v. Commissioners of Taxes & Assessments

New York Court of Appeals

Decided February 20, 1872PublishedCited by 13 opinions

Appeal from an order of the General Term of the Supreme Court directing judgment for defendants upon a writ of G&rtiora/ri issued under chap. 302, Laws of 1859, to review the action of defendants in assessing certain lots owned by the Society of the Hew York Hospital. In 1822 the legislature passed an act entitled “An act further to amend the act incorporating the Bank of Hew-burgh, and for other purposes.”

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Appeal from an order of the General Term of the Supreme Court directing judgment for defendants upon a writ of G&rtiora/ri issued under chap. 302, Laws of 1859, to review the action of defendants in assessing certain lots owned by the Society of the Hew York Hospital. In 1822 the legislature passed an act entitled “An act further to amend the act incorporating the Bank of Hew-burgh, and for other purposes.” The fourth and last section is as follows: “ And be it further enacted that no real estate whatsoever belonging to the Society of the Hew York Hospital shall be subject to be taxed by…

1Per curiam

The act of 1822, chapter 257, section 4, which enacted that no property of the Society of the 27ew York Hospital should be subject to be taxed by virtue of any law of this State, did not constitute a contract, but was a spontaneous concession by the legislature, not connected with any service or duty imposed upon the corporation. It was, there fore, subject to modification or repeal. (Rector, etc. of Christ Church v. County of Philadelphia, 24 Howard U. S., 300.)

We are of opinion that the act of 1869, chapter 875, section 2, was valid and effectual, and so modified the act of 1822 as to…

2Cases cited1 opinion

  1. The Sun Mutual Ins. Co. v. . the Mayor, C., of New YorkNew York Court of Appeals · 1853

3Cited by13 opinions

  1. Milwaukee County v. IsenringWisconsin Supreme Court · 1901
  2. People Ex Rel. Canajoharie National Bank v. Board of SupervisorsNew York Court of Appeals · 1876
  3. Stone v. FrittsIndiana Supreme Court · 1907
  4. Lyford v. State of New YorkCourt of Appeals for the Second Circuit · 1944
  5. Manchester Fire Ins. v. HerriottU.S. Circuit Court for the Southern District of Iowa · 1899

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