In re American Fine Arts Society
Appellate Division of the Supreme Court of the State of New York
Appeal by the petitioner, The American Fine Arts Society, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 14th day of April, 1896, denying its motion fora peremptory writ of mandamus commanding the commissioners of taxes and assessments of the city of' New York to remit and cancel a tax imposed for the year 1895 upon certain real estate in the city of New York owned by the…
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Appeal by the petitioner, The American Fine Arts Society, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 14th day of April, 1896, denying its motion fora peremptory writ of mandamus commanding the commissioners of taxes and assessments of the city of' New York to remit and cancel a tax imposed for the year 1895 upon certain real estate in the city of New York owned by the petitioner.
1Opinion of the Court
Ingraham, J.:
By an act of the Legislature which took effect on May 3, 1895, the real and personal property belonging to the appellant became exempt from taxation. On May 1, 1895, the assessment for the tax to be levied upon property situate in the city of New York, for that year became complete, such assessment being entered in' certain books entitled the u Annual Record of the Assessed Valuation of Real and Personal Estate,” and such books were on May 1, 1895, closed to enable the commissioners of taxes and assessments to prepare assessment rolls. No power existed to change such assessments,…
2Cases cited3 opinions
- Ass'n for the Benefit of Colored Orphans v. Mayor of New YorkNew York Court of Appeals · 1887
- In Re the Judicial Settlement of the Account of BabcockNew York Court of Appeals · 1889
- People Ex Rel. American Bible Society v. Commissioners of Taxes & Assessments for the CityNew York Court of Appeals · 1894
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- Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
- Ætna Insurance v. Mayor of New YorkAppellate Division of the Supreme Court of the State of New York · 1896
- People ex rel. Seelye v. KeefeAppellate Division of the Supreme Court of the State of New York · 1907
- Ago, Florida Attorney General Reports1988
- Binghamton Trust Co. v. City of BinghamtonAppellate Division of the Supreme Court of the State of New York · 1902
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