People ex rel. Scott v. Williams
New York Supreme Court
Certiorari to review the assessment of the real estate of the relators by the assessors of the town of Seneca Falls in the county of Seneca. The relators respectively are the widows of deceased privates in the military service of the United States in the late war, and as such have for some years received pensions from the government of the United States.
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Certiorari to review the assessment of the real estate of the relators by the assessors of the town of Seneca Falls in the county of Seneca. The relators respectively are the widows of deceased privates in the military service of the United States in the late war, and as such have for some years received pensions from the government of the United States. The lands so assessed were purchased with the pension money so received by them, and consist of houses and lots occupied by them as their places of residence.
1Opinion of the CourtBradley, J.
The question presented is whether or not the real property in question is exempt from taxation. The view taken by the assessors was that it is not, and they declined to remove the assessment. It must, for the purpose of the inquiry, be assumed that the property was purchased solely with the pension money received by the relators respectively from the federal government. The claim for exemption is founded mainly upon the statute, which provides that: The pay and bounty of a private in the military service of the United States, a “pension or other reward heretofore or hereafter granted by the…
2Cases cited5 opinions
- Yates County National Bank v. CarpenterNew York Court of Appeals · 1890
- Picard v. East Tennessee, Virginia & Georgia RailroadSupreme Court of the United States · 1889
- Crow v. BrownSupreme Court of Iowa · 1890
- Mickles v. TousleyNew York Supreme Court · 1823
- Dean v. ClarkSupreme Court of Iowa · 1890
3Cited by7 opinions
- Broderick v. City of YonkersAppellate Division of the Supreme Court of the State of New York · 1897
- Clark v. LynchNew York Supreme Court · 1894
- Claim of The St. Lawrence State Hospital v. Fowler, New York Court of Sessions, Lewis County1895
- People ex rel. Jones v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1898
- Worden v. Oneida CountyAppellate Division of the Supreme Court of the State of New York · 1898
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