The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1854-05-08
snnerlnr Court-Apru speclal Term.

marily opposed Of, il would we are satisfied prove
beneficial both to the department and society.
superior Court-ApriI Special Term.
THE NEW YORK LIFE INSURANCE COMPANY AGAINST
THE BOARD OF SUPERVISORS OF THE CITY AND
COUNTY OF NEW YORK, AND HARVEY HART,
RECEIVER OF TAXES, ETC.-IMPoRTANT DECISION
ON DEMURRER TO COMPLAINT.
HOFFMAN, JUSTICE have felt II necessary to give
protrlced examination 70 the present ease not only be-
Of tine mpotanceof the points involved in it, but
because my conclusions differ from those arrived at by
the able counsel OF the Corpo alton In official opinion
and from express decision Of Mr. Justice Mitchell OF
the Supreme Court The careful examin alton which that
Judge besows upon his teaches dstrus to every
one who differs from him. The New York Life Insurance
company by virtue OF various acts Of the Legislature
has become incorporated company for the purpose of
making mutual insurances lives and is designated in
contest has been carried for several years. the
liability Of such companies 10 taxation and If at all liable
of the Court Of Appeals the Of the Mutual Insur-
anceCompanyof Buffalo The Supervisors OF Erie county
held liable 10 taxation On June 90 1883 iaw WAS
passed. entitled ian act to amend the general law rea
tive to the incorporation OF insurance companies" and
enacted that such companies incorporated prior
lS4Q should be subject to taxation in the same manner
incorporated under such law with capital of $780,
Geo. required by the sixth section of such general
law This law vent into effect the 18th day OF July
1863 Before the Monday Of April, 1852 the asses.
the had estimated and assessed the property
Of the plaintiffs at the sum of $250OOo According to
the provisions Of the law their assessment roll deli
vered to the late commissioners by the last mentioned
day. Such commissioners advertised that the books
be kept open for the correction of the
between the Goth of May and the 25h of June At the
nd Of that time the corrected lists delivered to the
COMPTROLLER and before the LIST Of July The Comp
troer delivered the roll to the supervisors the second
Wednesday Of July which was the 18th OF such month
innate and setting down the mount payable by each
person. in the fifth column Of the roll the Goth day of
July 1853 The roll thus completed delivered to the
Receiver of Taxes about the LIST Of August 1853
may observe that Of these dates, which not
acty stated in the complaint are by consent filed up
a
went into effect the 18th Of July operated to exempt
the plaintiffs from taxation except upon the reduced
amount Of 500 Coo reference to general rules
of law and to the history Of the right of taxation in the
city Of New York. will aid in the decision of this ques
law; that corporation created by charter could
possess the power of taxation that this at
tribute of the entire sovereignty not communicable
by the King to any one Qlayn vs. vexe, + Rep $3.50
This principle recognized in the Bill Of Rights of the
2eth of January 1857 (Slo) declaring that tax aid
or imposition shall be taken levied within this State
without the grant and assent of the people of the same
and no citizen of the State shall be compelled to
tribute to any gift loan tax other like charge not
though this doctrine not expressed in clause Of the
present constitution Of this State remains undenabe
law and the 18th section of artce and the 9th section
of articles implicitly recognise it. But the power Of
Parliament, and the equal power of the legislature
to others, whether corporate body class Of ind
yiduals 1t follows however that such deputed author
~ must be strictly construed and rgidy limited in its
prescribed for its accomplishment Harrison vs. Het
land, Grattan 247; Burgess VS. Pate Gis Rep, IL;
Bussey Gilmore, Greencaf 1ql the People the
Mayor Of Brooklyn Com stock 49, Mayor Of Baltimore
the Ohio Railroad Co., GILL 2ss; City Of Lexington
thorty was Conferred the CORPORATION Of the cy Of
New York by the sovereign power from very early
ROD One, and very numerous class Of statutes
sanctioned the exercise of taxing for express
definite purpose to fixed amount. Such the laws
in colonial days for keeping in repair public wells and
fAc Of May ie 1889; 9th Nov, i74i; 18th Doc, 1885,
Oct TO- l764 Jan a. 177o 9th Of Feb, l774; act con-
ss.ni1s the hSsP April II g Another class Of
definite objects The earliest of such statutes which
have met with is that Of the Sd of July, 1895:
An act to enable the city and county Of New York to
relieve the poor and deay their necessary and public
charges The prescribed in this act similar
to that Of the Of the oath March, $685. g. line 1877
for settling ministry and raising maintenance for
them. The freehoders Of the city to choose ten
vestrymen and two church wardens who, with the JUS
tees a major part of them were to lay reasonable
tax the inhabitants for such maintenance II the free
holders neglected to elect the justices to lay such
18th Of October 170l follows 80 Whereas the cities
Of New York and Albany BY their several charters differ
in the and for the dsyns their public
counties within this province-Be it therefore enacted
that the councils Of such cities respectively
hereby authorized to follow their former method
corning the premsea and that they be hereby empowered
upon Of money in their treasury to raise and levy
upon the inhabitants Of the said city respectively such
sum and sums Of money as unto them shall appear SUM-
cent TO pay their respective bellmen
shall be yearly and every year requisite and necessary
provided that no city OF county shall raise above three
hundred pounds per annum for their public charges
This statute believe continued in force until the revou
ton At least after careful search, have not found
that it repealed modified. The colonial legisla
ton presents two marked features-the permission
to tax in distinct cases to q defined amount and
the permission to tax for general city charges to
sed no .e There mss no ss Of the
there pointed out. There was q system Of separate
act, for separate and particular act for
act believe that Of the Goth of April 1854 laws
sess, page SD It empowered the Mayor, Recorder,
one) to raise $4,000 by tax the real and personal
estate OF all reeholders and to DO applied to
he e
and county Also further Of "a 900 the estate
Of every freebooter and nhabtant within the city to the
watchmen the purchasing Of OIL providing and repairing
lamps and making repairing, and maintaining the pub
assessed by the vestrymen at such periods and in such
proper the said Mayor Recorder and Aldermen
should prescribe and should be levied in the
ner had been the custom in collecting the moneys for
the maintenance and support Of the minister and poor
except that instead of being paid into the hands OF the
vestrymen it should be paid into the hands Of the Trea
Chamberlain of the city The Mayor Recorder
and Aldermen might, from time to time, determine what
amount should be drawn out Of the to be raised for
roads and the poor to be applied to the support Of the
separate OF the poor which shall be drawn
of the hands Of the Chamberlain, the as
the moneys heretofore raised for the of the poor
accustomed to be drawn out from the hands OF the Cham
berlain. The system underwent some alteration in the
tax bill OF 1855 % sess, p 49, The objects, however,
explicitly defined. Assessors took the place of
trymen and the tax (f60oO) was directed to DO
paid into the hands Of the Treasurer Chamberlain
to be appied and disposed 81 from time 70 time, in
TONED in this act the Mayor Aldermen and Common
atty OF said city in Common Council convened shall d.
rect and appoint Two other examples may be adduced
of statutes after the Revouton-one the act Of Feb 49,
1882 and another that Of Dec 1892 q Green 1888,
ibid l In this series OF statutes and in many Others
the naked power delegated to the Corporation
of New York. In a few the method of levying was
pointed out but in statutes the actual power
tax for city given to other bodies than the
corporation. The act Of Sept 90 1893, Is and L. 49,
required the freehoders OF every city and county TO
choose ten vestrymen and ten churchwardens The jus
hces and these vestrymen empowered to lay tax
upon the cities &c for the maintenance Of the poor and
the support Of the minister The act OF 1921, July 81
o. and 1867 amended this statute. Another statute
that OF Nov. 20, 1745 v. 267) required the nhabi
anis every ward to elect two vestrymen Who in
junction with the justices of the peace to lay
system Of assessment from vestrymen to assessors but