58 N.Y.S. 558 | N.Y. App. Div. | 1899
There would seem to be no reason to doubt that the order appealed from, in so far as it relates to the respondent Mrs. Lewis, should be modified in conformity with the provisions of chapter 347
As to the other respondents, we are unwilling to extend the operation of statutes exempting property from taxation beyond the plain and obvious intention of the Legislature. If it is the purpose of the Legislature to exempt any class of persons or property from taxation, that intention should be clearly expressed, and the courts are not justified in going beyond the limits clearly marked by the statutes. Section 1393 of the Code of Civil Procedure was amended in 1897, and provides that “The pay and bounty of a non-commissioned officer, musician or private in the military or naval service of the United States or the State of New York; aland warrant,, pension or other reward heretofore or hereafter granted by the United States, or by a State, for military or naval services; a sword, horse, medal, emblem or device of any kind presented as a testimonial for services rendered in the military or naval service of the United States or a State; and the uniform, arms and eqxiipments which were used by a person in that service, are also exempt from levy and sale, by virtue of an execution; and from seizure for non-payment of taxes, or in any other legal proceeding; except that real property purchased with the proceeds of a pension granted by the United States for military or naval services, and owned by the pensioner,'or by his wife or widow, is subject to seizure and sale for the collection of taxes or assessments lawfully levied thereon.” On the same day that the above act became a law, chapter 347 of the Laws of 1897 received the sanction of the Governor. This act amended subdivision 5 of section 4 of chapter 908 of the Laws of 1896, and provides that all property exempt by law from execution, other than an exempt homestead, shall be exempt from taxation, but it is further provided that real property purchased with the proceeds of a pension granted by the United States for military or naval services, and owned and occupied by the pensioner, or by his-wife or widow, is subject to taxation for local school purposes, and for the construction ánd maintenance of streets and highways.
Accepting the facts alleged in the petition as true, that the petitioners purchased the properties against which the assessments were
All concurred.
Order modified as to respondent Lewis so that her name remain on the tax roll, the same to be followed by the word “ exemjot.” As to the other respondents, order reversed, with ten dollars costs and disbursements, and application denied, with ten dollars costs.