61 N.Y.S. 978 | N.Y. Sup. Ct. | 1899
Section 35 of the tax law provides:
“The assessors shall complete the assessment-roll on or before the first day of August, and make out one copy thereof, to be left with one of their number, and forthwith cause a notice to be conspicuously posted in three or more public places in the tax district, stating that they have completed the assessment-roll and that a copy thereof has been left with one of their number at a specified place, where it may he seen and examined by any person until the third Tuesday of August next following, and that on that day they will meet at a. time and place specified in the notice to review their assessments. In any city the notice shall conform to the requirements of the law regulating the time, place and manner of revising assessments in such city. During the time specified in the notice, the assessor with whom the roll is left shall submit .it to the inspection of every person applying for that purpose.”
It is claimed by the relator that the words “until the third Tuesday ■of August,” as used in this statute, include all of the third Tuesday of August; and it is contended that the work of the board of assessors in completing the assessment roll must extend to a time beyond the time allowed by the statute for seeing and examining the roll, and consequently beyond the third Tuesday of August, and that the roll could not be legally completed, verified, filed, and notices published before Wednesday following such third Tuesday. It may be assumed that the preposition “until,” like.“from” or “between,” generally excludes the day to which it relates. Kendall v. Kingsley, 120 Mass. 94; Webster v. French, 12 Ill. 302. See People v. Neff,
The motion for a writ of certiorari is denied, with $10 costs.