Prosser v. Secor
New York Supreme Court
Error from the Orleans common pleas. The suit was originally commenced before a justice of the peace. The declaration before the justice was in case.
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Error from the Orleans common pleas. The suit was originally commenced before a justice of the peace. The declaration before the justice was in case. Secor, the plaintiff in the justice’s court, declared against Prosser and others (the plaintiffs in error) as assessors, for assessing him as a taxable inhabitant of the town of Kendall in the county of Monroe, in the year 1844. The declaration averred that Secor was a minister of the gospel, and the owner and occupant of a farm in that town, in the year 1844, and that the whole value of his real and personal estate did not exceed §1500, and was…
1Opinion of the Court
By the Court, Johnson, P. J.
It is provided by 1 R. S. 386, § 4, that the personal property of every minister of the gospel or priest of every denomination, and the real estate of such minister or priest when occupied by him, provided such real and personal estate do not exceed the value of $1500, shall be exempt from taxation. By § 5 it is provided that if such real and personal estate exceeds the value of $1500 that sum shall be deducted from the valuation, and the residue shall be liable to taxation.
The defendant in error, in order to bring himself within the exemption, and maintain an…
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