Chegaray v. . the Mayor, C., of New-York
New York Court of Appeals
* Action in the superior court of the city of New 1 York to recover the amount of certain taxes assessed upon premises occupied by the plaintiff and collected by a' seiziTre and sale of her property, on the ground that such premises were exempt from taxation. The case of Chegaray v.. Jenkins (1 Seld. 376), was brought to recover for the collection of the same taxes in controversy in this suit.
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* Action in the superior court of the city of New 1 York to recover the amount of certain taxes assessed upon premises occupied by the plaintiff and collected by a' seiziTre and sale of her property, on the ground that such premises were exempt from taxation. The case of Chegaray v.. Jenkins (1 Seld. 376), was brought to recover for the collection of the same taxes in controversy in this suit. On the trial of this action before Mr. Justice Paine, in December, 1852, the following facts were admitted: The premises and building thereon upon which the taxes were assessed, are situate in the…
1Opinion of the CourtHand, J.
The statute in relation to the exemption of ' property from taxation, among other things, exempts “ every building erected for tl e use of a college, incorporated academy or other seminary of learning, every building for public worship, every school-house, court-house and jail; and the several lots whereon such buildings are situated, and the furniture belonging to them.” (1 R. S., 388, § 4.) The houses which the plaintiff occupies stand upon three ^ *lots; but were so constructed as to be used as one J building, and may be said to have been erected for her school, and she became the lessee…
2Cases cited1 opinion
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
3Cited by27 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Ass'n for the Benefit of Colored Orphans v. Mayor of New YorkNew York Court of Appeals · 1887
- Ex Parte RoquemoreCourt of Criminal Appeals of Texas · 1910
- Maben v. RosserSupreme Court of Oklahoma · 1909
- State v. SchuchmannSupreme Court of Missouri · 1896
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