Case Name: PEOPLE ex rel. PRATT INSTITUTE v. BOARD OF ASSESSORS OF CITY OF BROOKLYN
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1893-12-01
Citations: 26 N.Y.S. 155
Docket Number: 
Parties: PEOPLE ex rel. PRATT INSTITUTE v. BOARD OF ASSESSORS OF CITY OF BROOKLYN.
Judges: 
Reporter: West's New York Supplement
Volume: 26
Pages: 155–155

Head Matter:
(74 Hun, 18.)
PEOPLE ex rel. PRATT INSTITUTE v. BOARD OF ASSESSORS OF CITY OF BROOKLYN.
(Supreme Court, General Term, Second Department.
December 1, 1893.)
Taxation—Exemption.
Laws 1887, c. 398, § 10, providing that the property of the Pratt Institute, In the city of Brooklyn, shall be exempt from “local taxation,” exempts such Institute only from taxation for city purposes. Barnard, P. J., dissenting.
Appeal from special term, Kings, county.
Application by the Pratt Institute for a writ of mandamus to the board of assessors of the city of Brooklyn to compel defendant to cancel the taxation imposed in 1892 on relator’s property. The application was granted, and defendant appeals.
Reversed.
Argued before BARNARD, P. J., and DYKMAN and PRATT, JJ.
Almet F. Jenks, for appellant.
Johnson & Lamb, (Jesse Johnson, of counsel,) for respondents.

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. Order of special term reversed, with costs.
Chapter 398, § 10.