New-York tribune., 1901-11-20
INTEREST IN TAX DECISION
OFFICIALS WILL NOT PUT PROPERTY
ON TAX ROLLS UNTIL CORPORA
TION COUNSEL ADVISES.

Officials of the Tax Department yesterday et-
pressed much interest in the decision Of the
Court of Appeals regarding the transfer tax
the Huntington bequests to the Roosevelt Hos
ptal. the Children's Aid Society and other in
sttutions and particularly in that part of the
decision quoted by The Tribune. which seems
to revoke the special exemption from taxation of
property owned by ST. Luke's Hospital and the
Young Mems Christian Association and rented
for ordinary business or dwelling purposes. In
view of the decision. the officials said, It might
be necessary to place the tax rolls property
which has been held TO be exempt from taxation
under special acts. They said. however. that
they were not prepared to give opinion on
the subject until they had consulted the Cor
poration Counsel to the effect of the Court
of Appeals decision.
The belief of the officials that the decision
virtually revokes special privileges not given to
institutions by the tax law of 1896. and particu-
larly in Section +, Subdivision T. Of that law. is
strengthened by the following extract from the
decision:
With such a general statute the corporations and
associations enumerated in the subdivision need no
they use their property for purposes foreign to
do so use 1t there is no question OF repugnancy or
Inconsistency between the general and private
eneGs ased d 70 prv
iege should not be exempt and We We have stronger
tions which the special granted in this respect
The greater act seems to include all the less. Nor
is there suggestion that the private statute has
special fitness the peculiar condition of any
of these corporations designa ted by in such
statute, which the general statute does not en-
brace The only apparent reason for keeping the
private statute alive is TO secure way OF escape
from the of Section 243 added to the Tax law
in 1900. II is not to he supposed that the trainers
Of the Tax law OF Section 243 intended to keep
such a way open. Manfestly the legislature in
tended by the addition of that section to subject all
egacies exceeding $500 the corporations and
Citations enumerated in Subdivision of Section TO
the transfer Whatever mey think OF such
assault upon charitable transfers. we must
recognize IT. We cannot suppose the absurdity that
the legislature intended to pluck one society and
spare another for other reason than that one
exempted by one statute and the other by two.
In opinion, the legislature intended, by the
Tax lay of 1896 to provide. pursuant to the constt-
tuition. for this particular class OF immunies from
taxation. and to the act constituting the
Commissioners of Statutory Revision required, the
whole field of the collection and assessment of
taxes and exemption OF property from taxation
throughout the State" so far, at least, as their
view OF the subject extended.
Asserbyman Gherardi Davis. referring to the
Court of Appeals decision. said yesterday:
The decision is OF extraordinary Importance. and
seems also to affect institutions exempt by special
act taxation that portion OF their property
from which they derive income. II this is so.
there are certain institutions IN this State whose
real property ought TO be placed the tax
LAT Wi other real property.