185 N.Y. 196 | NY | 1906
The trial court has found, and the Appellate Division has unanimously sustained the finding, that *198 the relators' lands lying within the limits of the village of Yorkville, which the defendants in 1903 assumed to assess for village purposes, form part of a single farm which the relators occupy and cultivate according to the usual course of husbandry in the neighborhood, the remainder of the farm, upon which the relators reside, being outside the boundaries of the village, in the town of Whitestone in the county of Oneida.
Both the courts below have held the assessment to be illegal, unauthorized and void under section
The correctness of the assumption which has led to this result depends upon the question whether an incorporated village can fairly be deemed to constitute a tax district within the definition contained in the Tax Law, which is in these words: "`Tax district,' as used in this chapter, means a political subdivision of the state having a board of assessors authorized to assess property therein for state and county taxes." (Laws of 1896, chap. 908, § 2, subd. 1.)
The village of Yorkville is a political subdivision of the state having a board of assessors, but that board is not authorized to assess property therein for state and county taxes. How then is the conclusion reached that the village is a tax district within the meaning of the Tax Law?
I confess that I am unable to follow the process of reasoning which has enabled the courts below to arrive at that conclusion. *199
It is supposed to be supported by section 104 of the Village Law, which requires the village assessors, on or before specified dates in each year, to "prepare an assessment roll of the persons and property taxable within the village in the same manner andform as is required by law for the preparation of a town assessment roll." (Laws of 1897, chap. 414., § 104.) The argument of the respondents is that the direction to prepare the village assessment roll not only in the same form but in the samemanner as a town assessment roll is prepared imports an obligation on the part of the village assessors to adopt the same system and method of assessing village property as town assessors are required to observe in making their assessments. But conceding this for the purpose of the argument, the respondents must go still further to maintain their position. The authority of town assessors, under section
It is said that "the natural definition of a tax district would include the village of Yorkville;" but here we have to deal not with a question of etymological meaning but with an express statutory definition, and one of a very precise and specific character. Still further it is asserted that "the defining of particular words in a statute by the Legislature has been condemned by the courts;" and in support of this statement reference is made to Salters v. Tobias (3 Paige Ch. 338) andMutual Life Ins. Co. v. Jenkins (
Nor does it seem to me that the cases cited in the opinion of the learned Appellate Division have any application to the question presented here. In People ex rel. Vanderveer v.Wilson (
If the views which have been expressed are correct it was error to adjudge the assessment invalid on the ground stated in the decision at Special Term. Other objections to its validity are now suggested, but the only one specified to the board of assessors on grievance day was that the land was *201
assessable in the town of Whitestone and not in the village of Yorkville. Under the circumstances the sufficiency of the other objections is not now open for judicial consideration. (Hilton
v. Fonda,
The order should be reversed and determination of the assessors confirmed, with costs in all courts.
CULLEN, Ch. J., O'BRIEN, HAIGHT, VANN and WERNER, JJ., concur; HISCOCK, J., not sitting.
Ordered accordingly.