Legal Opinion
People Ex Rel. Luther v. McDermott
New York Court of Appeals
Decided July 3, 1934PublishedCited by 12 opinions
1Opinion of the CourtCrane, J.
We agree with the Appellate Division that section 13 (former section 16) of the Tax Law (Cons. Laws, ch. 60) is constitutional. We do not share its opinion regarding the relator’s application for the benefits of the act.
The law was passed for the purpose of encouraging the preservation of the forests and the devotion of land to reforestation. To induce owners to devote their property to this public and necessary purpose, instead of using it for farming, reduced taxation for a period of time was offered. This law reads in part as follows: “ In view of the benefits to the state and the…
2Cases cited7 opinions
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- Rundell v. . LakeyNew York Court of Appeals · 1869
- Lathers v. . KeoghNew York Court of Appeals · 1888
- Sikora Realty Corp. v. City of New YorkNew York Court of Appeals · 1933
- People Ex Rel. Twenty-Third Street Co. v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1883
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Long Island Power Authority v. Shoreham-Wading River Central School DistrictNew York Court of Appeals · 1996
- Luther Forest Corp. v. McGuinessAppellate Division of the Supreme Court of the State of New York · 1991
- R. P. Adams Co. v. NistAppellate Division of the Supreme Court of the State of New York · 1979
- In re the Accounting of Lincoln-Rochester Trust Co.New York Surrogate's Court · 1946
- County of Suffolk v. Grumman Aerospace Corp.New York Supreme Court · 1999
7 more not listed; retrieve them via the Exa API.