People Ex Rel. American Bible Society v. Commissioners of Taxes & Assessments for the City
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made March 6, 1894, which affirmed an order of Special Term directing a writ of mandamus to issue to defendants, commanding them to remit of the tax of 1893 levied on the real estate of the relator so ■ much thereof as was assessed upon that portion of the real estate used by the relator exclusively for its own purposes. The facts, so far as material, are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made March 6, 1894, which affirmed an order of Special Term directing a writ of mandamus to issue to defendants, commanding them to remit of the tax of 1893 levied on the real estate of the relator so ■ much thereof as was assessed upon that portion of the real estate used by the relator exclusively for its own purposes. The facts, so far as material, are stated in the opinion. A statute is always presumed to be prospective in its operation unless the contrary is expressly provided, or is necessarily…
1Opinion of the CourtCray, J.
The relator was one of the religious societies, or corporations, referred to in chapter 498 of the Laws of 1893, and claims to have been exempted from taxation for the year 1893, by force of the provisions of that act. Section I provided that the real property of such a corporation, “ shall be exempt from taxation ” and section II provided that “ this act shall take effect immediately.” It became a law, with the governor’s approval, on April 29tli, 1893. The sole question presented was whether the language of the act should be construed to have prevented any tax from being imposed or…
2Cited by21 opinions
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