206 A.D. 472 | N.Y. App. Div. | 1923
This is an action by the city of New York against the Union Railway Company to recover the expense incurred by the city in paving the area between the north- and south-bound tracks and the areas immediately adjoining the outer rail of each said track for a distance of two feet therefrom. The defendant claims an exemption under section 3 of chapter 340 of the Laws of 1892, which specifically provides that the defendant shall keep in repair only such portion of the street as lies between the rails of its tracks, and further specifically provides that the provisions of law generally applicable to railway companies to keep in repair, in addition, the space between the north- and south-bound tracks and the space of two feet adjoining each track, shall not apply to the defendant, and “ * * * any act amendatory of or supplementary to said sections, shall not extend to said Union Railway Company * * The constitutionality of the act has been upheld. (Bohmer v. Haffen, 35 App. Div. 381; affd., 161 N. Y. 390.) The city concedes that the defendant obtained an exemption under this act, but claims that by reason of subsequent enactments the exemption has been taken away, and that the defendant is now amenable to the general provisions of the Railroad Law, which apply to all street railroads in the matter of such repairs. (See Railroad Law of 1890, § 98, as amd. by Laws of 1892, chap. 676; now Railroad Law of 1910, § 178, as amd. by Laws of 1912, chap. 368, and Laws of 1921, chap. 433.) Later in the same session of the Legislature at which this exemption was given to the defendant, there was passed an act which the city claims abolished this exemption. (Laws of 1892, chap. 676, amdg. Railroad Law of 1890, § 90.) It is unnecessary to consider the effect of said act, since the following year another act was passed by a new Legislature which did away with the exemption. (Laws of 1893, chap. 434, amdg. Railroad Law of 1890, § 90.) No question here arises as to power, for it is clear that one Legislature could not bind its successor. Said last-mentioned act provided as follows:
“ § 90. Street surface railroad; general provision.— The provisions of this article shall apply to every corporation which under the provisions thereof, or of any other law, has constructed or shall construct or operate, or has been or shall be organized to construct or operate, a street surface railroad.” (See, also, Laws of 1895, chap. 933, amdg. said § 90; now Railroad Law of 1910, § 170, as amd. by Laws of 1911, chap. 418.)
The legislative intention here clearly is shown to repeal all special exemptions from taxation and to apply one uniform rule. The words “ or of any other law ” can have no other meaning,
For the foregoing reasons the judgment appealed from dismissing the complaint should be reversed, with costs, and judgment directed for the plaintiff, with costs.
Clarke, P. J., Smith, McAvot and Martin, JJ., concur.
Judgment reversed, with costs, and judgment directed for the plaintiff, with costs. Settle order on notice.