People Ex Rel. Haley v. . Cahill
New York Court of Appeals
Appeal from ah order of the Appellate Division of the Supreme Court in the fourth judicial department, entered March 13, 1905, which dismissed a writ of certiorari and confirmed the proceedings of the common council of the city of Watertown and the board of supervisors of Jefferson county in refusing to allow relator a fireman’s exemption from payment of state and county taxes.
Read the full summary
Appeal from ah order of the Appellate Division of the Supreme Court in the fourth judicial department, entered March 13, 1905, which dismissed a writ of certiorari and confirmed the proceedings of the common council of the city of Watertown and the board of supervisors of Jefferson county in refusing to allow relator a fireman’s exemption from payment of state and county taxes. The following .statutes are involved : Laws of 1831 (chapter 291, page 366), entitled “An act to consolidate and amend the charter of the village of Watertown.” Section thirteen provides: “ The firemen and hook and…
1Opinion of the CourtBartlett, J.
The narrow question is presented under this legislation as to whether the volunteer firemen of the village and afterwards city of Watertown are entitled to exemption from county and state taxes in the amount of five hundred dollars assessment, or whether the assessment is limited to municipal taxation.
On behalf of the relator it is argued that the proper construction of the exemption from taxation to the amount of five hundred dollars assessment relates, not only to municipal but to county and state taxation, and that practical construction has been given the statute to that effect for many…
2Cases cited3 opinions
- Mayor, C., of Troy v. . the Mutual BankNew York Court of Appeals · 1859
- People Ex Rel. Young v. . WillisNew York Court of Appeals · 1892
- County of Jefferson v. City of WatertownAppellate Division of the Supreme Court of the State of New York · 1904