Case Name: The People ex rel. Pratt Institute, Resp't, v. Board of Assessors of Brooklyn, App'lt
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1893-12-01
Citations: 57 N.Y. St. Rep. 263
Docket Number: 
Parties: The People ex rel. Pratt Institute, Resp’t, v. Board of Assessors of Brooklyn, App’lt.
Judges: 
Reporter: New York State Reporter
Volume: 57
Pages: 263–263

Head Matter:
The People ex rel. Pratt Institute, Resp’t, v. Board of Assessors of Brooklyn, App’lt.
(Supreme Court, General Term, Second Department,
Filed December 1, 1893.)
Taxation—Exemption.
Section 10, chap. 398 of 1887, exempts Pratt Institute from taxation for city purposes only.
Appeal from an order granting an application for a writ of mandamus to the board of assessors of the city of Brooklyn, to compel defendant to cancel the taxation imposed upon relator’s property.
Almet F. JenJcs, for app’lt; Johnson & Lamb {Jesse Johnson, of counsel), for resp’ts.

Opinion:
Pratt, J.
The act of 1887 states that property of the relator in the city of Brooklyn shall be exempt from local taxation. We think that by "local taxation " the legislature intended taxation for city purposes. The locality referred to was the city of Brooklyn. No other locality was spoken of; and, so far as we can see, none other was considered. The appellant correctly argues that special statutes conferring immunities should be strictly construed, and, if the legislature had intended that the relator should be subject to no taxation except for state purposes, it could have easily said so.