Tebo v. . City of BrooklynTebo v. . City of Brooklyn
Twenty-third and Twenty-fourth streets, in the city of Brooklyn, are 200 feet apart, parallel with each other, and extend southеasterly from the shore of Gowanug *342 bay, which bay is bounded on the north and east by said city. Second avenue crosses these streets at right angles, and about 300 feet southeasterly of low-water mark on the shore of that bay. First avenuе is laid out through that part of the city that bounds the bay on the north, extending actually to the north shore, but it is laid out by imaginary linеs over the shoal water’s of the bay to and across Twenty-third and Twenty-fourth streets. The space bounded on the nоrth by the south line of Twenty-third street, on the east by Second avenue, on the south by the north line of 24th street, and on the west by thе east line of 1st avenue prolonged from the north shore across these streets, forms a block or lot about J00 feet long between the avenues, and 200 feet wide between the streets. About 300 feet of the easterly end of this lot is above low-water mark, but the remainder about 400 feet by 200 feet is below low-water mark. The land below the low-water mark was at sometime, the date not appearing, acquired by the plaintiff from the State of Hew York, but from whom, or when he acquired the land above the low-water mark does not appear, nor is it material, for it is conсeded that in 1866 plaintiff owned the entire block or lot.
In 1865, plaintiff constructed a pier midway between 23d and 24th streets, 30 fеet wide and extending northwesterly to the east line of 1st avenue, if prolonged from the north shore to 24th street. It is 85 feet from the north side of this pier to the north line of the plaintiff’s lot, and it is the same distance from the south side of the piеr to the south boundary of this lot. This lot of land bounded by these streets and avenues, partly below and partly above lоw-water mark, as above described was in 1886 known on the assessment map of the 8th ward of the city of Brooklyn, as block 33. In that year the board of assessors of that city valued this block or lot at $15,000, and levied a tax thereon of $409.54, which the plaintiff refused to pay and the defendant advertised that it would sell the block on the 6th of June, 1888, for the nonpayment of taxes. In May of that year this action was begun to restrain the sale on the ground that the portions of "this
*343
block bеlow low-water mark, on the north and south sides of the pier, were not within the city of Brooklyn. The plaintiff concedеs that the part of the block above low-water mark and the pier are within the city, and subject to assessment therein. Whether lands and piers beyond the natural low-water mark of the shores of the city of Brooklyn are within or without thе boundaries of the city has been considered in several cases.
Udall
v.
Brooklyn
(
May 11, 1886, article 1 of title 2 of chapter 13 of рart 1 of the Revised Statutes was amended by adding thereto section 4, which then read as follows:
“ § 4. When the line betweеn two towns, wards or counties divides a farm or lot, the same shall be taxed, if occupied, in the town, ward or county whеre the occupant resides; if unoccupied, each part shall be assessed in the town, ward, village or сounty where1 the same shall lie.”
This section laid down a rule for the assessment of lots in cities divided by the lines between wards or counties as well as for farms divided by the boundary lines of towns. Assuming this lot was, as the plaintiff contends, partly within the city of Brоoklyn, and partly within the city of ISTew York, the case falls within the statute, and the assessment was legal, and the judgment should be affirmed with costs.
All concur.
Judgment affirmed.