151 N.Y.S. 720 | N.Y. App. Div. | 1915
In 1878 the Legislature passed an act discharging from all assessments for local improvements in the city of Brooklyn certain classes of charitable and benevolent institutions. (Laws of 1878, chap. 364.) In 1886 an amendatory act was passed. (Laws of 1886, chap. 622.) By this act section 1 of the former act was amended so as to read as follows: “ The real property situate in the county of Kings, now owned, or which hereafter may be owned by any hospital, orphan asylum, house of industry or other charitable corporation, society or institution, which has for its object the reformation of offenders, the care, support or education of the sick, the infirm, the destitute, the deaf, the dumb or the blind, shall be and hereby is declared discharged and exempt from all assessments laid or made for local improvements, and sales thereunder, and from all such assessments hereafter so long as the same shall be owned by any such corporation, society or institution aforesaid,
If these acts still exist, petitioner is within the scope thereof. It appears that it has not only for its object the care and support of destitute children, but also owns and maintains a hospital with 200 beds for the care of sick babies, brought there for treatment from the borough of Brooklyn, and that it is almost wholly supported by charitable donations. We think that, within the language of these acts, it is a “ charitable corporation ” which has for its object the care of the sick and the destitute. If entitled to relief, mandamus is the proper remedy. (Greater N. Y. Charter [Laws of 1901, chap. 466], § 958, as amd. by Laws of 1904, chap. 90; Matter of Montefiore Home v. Prendergast, 159 App. Div. 644; affd., 211 N. Y. 549.) We have been unable to find any subsequent act which, by express reference thereto, repeals either of these exempting statutes. We understand the appellant to contend that, by reason of the provisions of other and subsequent statutes, and particularly perforce certain sections of the Greater New York charter, said acts have been repealed by necessary implication. Repeal by implication results from some enactment, the terms and operation of which cannot be harmonized with the terms and necessary effect of an earlier statute. But repeal by implication is not favored. “It is a reasonable presumption that the Legislature did not intend to keep really contradictory enactments in the statute-book, or to effect so important a measure as the repeal of a law without expressing an intention to do so. Such an interpretation, therefore, is not to be adopted unless it be inevitable. Any reasonable construction which offers an escape from it is more likely to be in consonance with the real intention.” (Endlich Interp. Stat. § 210; Matter of Tiffany, 179 N. Y. 455; Grimmer v. Tenement House Department, 204 id. 370.) With these rules of construction in mind let us examine the various sections of the Greater New York charter which relate to the same or similar subject-matter. Chapter 17 of this act (§§ 884-1054) is entitled “Taxes and Assessments.” It is subdivided into five titles. Title 1 creates the department of taxes and assessments and defines its powers and duties. As a part of that title sections 904 and 905 relate
The same reasoning applies to the provisions of section 1017 of the Greater New York charter, chapter 17, title 5, as amended by Laws of 1908, chapter 490, section 6, to the effect that “All taxes and all assessments for local improvements * * * which may, in The City of New York, as by this act constituted, hereafter be laid or may have heretofore been laid, upon any real estate now in said city, shall continue to be, until paid, a lien thereon, and shall be preferred in payment to all other charges. ” That may not “continue ” to be which never has been. Title 4 specifically relates to proceedings for opening streets and parks, and the acquisition of title in fee, or an easement therein, or in lands for public purposes not elsewhere provided for; and title 5 specifically relates to the sale of lands for taxes, assessments and water rates.
The order must be affirmed, with costs and disbursements,
Jenks, P. J., Thomas, Stapleton and Rich, JJ., concurred.
Order affirmed, with costs and disbursements.
Amd. by Laws of 1903, chap. 210.— [Rep.
Amd. by Laws of 1895, chap. 613.— [Rep,
gales of tax liens on lands for taxes, assessments and water rents were provided for by said title 5 (as amd. by Laws of 1908, chap. 490). —[Rep.
Amd. by Laws of 1914, chap. 223.— [Rep.
Amd. by Laws of 1913, chap. 226.—[Rep.
Amd. by Laws of 1904, chap. 90.— [Rep.