52 N.Y.S. 427 | N.Y. App. Div. | 1898
William Reynolds Brown is the executor and trustee of and under the last will and testament of Ins father, William Smith Brown, who died seized of a considerable property, determined by
The affidavits of Mr. Brown assert, among other tilings, “ that the greatest part of said estate consists of real estate; that said estate owns no United States bonds; no State or munieipal bonds; nor any bond or bonds and mortgages of any kind whatsoever, excepting a bond and mortgage of $2,000, made by Cornelia D. Ilopkins to said estate, the principal of which has been reduced by payments to the sum of $1,800; that all of the remainder of the personal property of said estate consists of stocks of corporations, which pay their own taxes, and which, consequently, are exempt from taxation in the hands of the holder thereof, and that the estate of William Smith Brown, aforesaid, lias no personal property whatso
The learned court in granting the order appealed from rendered a written opinion, in which it is laid down as a rule of law that “ where the facts relied upon to exempt property from taxation are from their nature known only to the person claiming exemption, and there is no proof impairing materially the force of the testimony, the evidence on the part of the person aggrieved concludes the assessors and they must assume the matter sworn to to be true and correct the roll accordingly.”
“The following authorities,” says the court, “fully sustain the foregoing propositions, and they furnish the rule for the decision in this case ; ” and as this is practically the only question presented it is worth while to consider the authorities cited, in connection with the provisions of the statute as they are to-day, that we may determine the extent to which the order of the court is justified. It is necessary to an understanding of this question that section 36 of chapter 908 of the Laws of 1896, known as the Tax Law, shall be set out in full, as follows:
“ Section 36. Hearing of Complaints.—• The assessors shall meet at the time and place specified in. such notice, and hear and determine all complaints in relation to such assessments brought before them, and for that purpose they may adjourn from time to time. Such complainants shall file with the assessors a statement, under oath, specifying the respect in which the assessment complained of is incorrect, which verification must be made by the person assessed, or whose property is assessed, or by some person authorized to make such statement, and who has knowledge of the facts stated therein. The assessors may administer oaths, take testimony and hear proofs in regard to any such complaint and the assessment to which it relates. If not satisfied that such assessment*586 is erroneous, they may require the person assessed, or his agent or representative, or any other person, to appear "before them and be examined concerning such complaint, and to produce any papers relating to such assessment with respect to his property or his residence for the purpose of taxation. If any such person, or his agent or representative, shall willfully neglect or refuse to attend and be so examined, or to answer any material question put to him, such person shall not be entitled to any reduction of his assessments. Minutes of the examination of every person examined by the assessors upon the hearing of any such complaint shall be taken and filed in the office of the town or city clerk. The assessors shall, after said examination, fix the value of the property of the complainant, and for that purpose may increase or diminish the assessment thereof.”
The primary purpose of this law is to enable the State and its various subdivisions to collect sufficient revenues to enable it to meet the public expenditures; and it should not be construed to defeat this object, nor to enable individuals, corporations or trustees to escape a just portion of taxation. The law makes it the duty of boards of assessors to “ annually, between May first and July first, ascertain, by diligent inquiry, all the property and names of all the persons taxable therein;” and when this duty is performed the presumption must be that the assessment made, pursuant to this information, is correct. The law provides for a hearing, but the burden of proving the assessment erroneous is upon the party claiming to be aggrieved. It is for him to overcome the presumjrtion which the acts of the board of assessors have raised in making the assessment after diligent inquiry; and a mere statement under oath that the estate has no personal property subject to taxation, or that “ all the remainder of the personal property of said estate consists of stocks of corporations which pay their own taxes, and which, consequently, are exempt from taxation in the hands of the holder thereof,” does not conclude the assessors. The relator, in making the statement that the remainder of the personal property of “ said estate consists of stocks of colorations which pay their own taxes, and which, consequently, are exempt from taxation in the hands of the holder thereof,” was simply swearing to his own conclusions of law; and, however correctly he may have stated the law, the board
Obviously, then, the rule laid down by the court below, as applied to this case, is erroneous. The intent of the statute is that the assessors shall pass upon the facts and not upon the conclusions of law reached by the relator; for it provides that the “ verification must be made by the person assessed or whose property is assessed, or by some person authorized to make such statement and who has knowledge of the facts stated therein.” It also provides that: 66 If any such person, or his agent or representative, shall willfully neglect or refuse to attend and be so examined, or to answer any material question put to him, such person shall not be entitled to any reduction of his assessments.”
The relator in the matter now before us verified the answers in
But while the presumption is that the action of the assessors has
The order appealed from should be reversed, with ten dollars costs and disbursements, and proceedings remitted to the Special Term, with direction to take proof as to the estate in the hands of the relator, or to appoint a referee for that purpose.
All concurred.
Order reversed, with ten dollars costs and disbursements, and proceedings remitted to the Special Term with direction to take proof as to the estate in the hands of the relator, or to appoint a referee for that purpose.