People Ex Rel. Roosevelt Hospital v. . Raymond
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 5,1908, which reversed an order of Special Term vacating an assessment for taxation and dismissed a writ of certiorari to review the same. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 5,1908, which reversed an order of Special Term vacating an assessment for taxation and dismissed a writ of certiorari to review the same. The facts, so far as material, are stated in the opinion. It was not the intention of the legislature, by the G-eneral Tax Law of 1896, to repeal a special exemption from taxation which was promised in the charter of a benevolent corporation as an inducement to procure, and which did procure, a transfer to it by specific individuals of…
1Opinion of the CourtGray, J.
The relator instituted this proceeding to review, and to have declared illegal, an assessment upon certain real estate belonging to it in the city of Hew York, for the year 1906. The following are the facts of the case. In 1863, James H. Roosevelt, a resident of the city of Hew York, died; leaving a will, by which he disposed of his real and personal estate. The residue of his personal estate he gave to trustees named, in trust for the establishment of a “ hospital for the reception and relief of sick and diseased persons and for its permanent endowment ”. He devised all of his real estate,…
2Cases cited5 opinions
- Pratt Institute v. . City of New YorkNew York Court of Appeals · 1905
- Burrill v. . BoardmanNew York Court of Appeals · 1871
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
- People Ex Rel. Cooper Union for the Advancement of Science & Art v. GassNew York Court of Appeals · 1907
- Parr v. . Loder, Jr.New York Court of Appeals · 1905
3Cited by15 opinions
- Lord v. Equitable Life Assurance Society of the United StatesNew York Court of Appeals · 1909
- Brearley School, Ltd. v. WardNew York Court of Appeals · 1911
- Peterson v. . MartinoNew York Court of Appeals · 1914
- People ex rel. Doctor's Hospital, Inc. v. SextonAppellate Division of the Supreme Court of the State of New York · 1944
- People ex rel. Coney Island Jockey Club v. PurdyAppellate Division of the Supreme Court of the State of New York · 1912
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