People ex rel. Commonwealth Ins. Co. v. Colman

• Decision Date: 17 June 1890
• Citation: 121 N.Y. 542,25 N.E. 51
• Parties: PEOPLE ex rel. COMMONWEALTH INS. CO. v. COLMAN et al., Commissioners of Taxes.
• Court: New York Court of Appeals Court of Appeals

121 N.Y. 542

25 N.E. 51

PEOPLE ex rel. COMMONWEALTH INS. CO.

v.COLMAN et al., Commissioners of Taxes.

Court of Appeals of New York.

June 17, 1890.

Appeal from supreme court, general term, first department.

Certiorari to review an assessment of taxes.

D. J. Dean, for appellants.

Joseph Larocque, for respondent.

PECKHAM, J.

The relator, a fire insurance company situated and doing business in the city of New York, claims exemption from any assessment or taxation therein upon its personal property, franchise, and business except as is provided in and by chapter 679 of the Laws of 1886. The claim has thus far been allowed. The counsel for the tax commissioners, however, insists that the exemption exists only regarding taxation on such property, franchise, or business as may be imposed directly by the state, and for its general purposes, and that the company is still liable like other companies to pay local taxes upon this same property; and he cites the case of People v. Davenport, 91 N. Y. 574, as an authority in support of his contention. If the facts in the two cases were similar we should be concluded by the decision in that case. The two statutes are, however, quite dissimilar. It was held in the case cited that the act (chapter 542 of the Laws of 1880,) entitled ‘An act to provide for raising taxes for the use of the state upon certain corporations, joint-stock companies, and associations,’ did not affect the right of municipal authorities to assess and tax the property of corporations for local purposes, although it was the same personal property and capital stock of the company which were subject to taxation for state purposes under the act. The reasons for arriving at such conclusions are clearly stated in the opinion in that case. In this inquiry, as now presented, we may look at the law as it was amended in 1881, when, to make sure as to the meaning to be attached to the exemption section (8) of the act of 1880, the legislature by the act of 1881, c. 361, § 8, enacted that the corporations mentioned ‘in this act as taxable shall hereafter be exempt from assessment and taxation for state purposes, except upon their real estate, and as herein provided.’ Here is a clear statement that the exemption from assessment and, taxation extends only to such assessment and taxation for state purposes, which leaves the companies to be assessed and taxed as otherwise provided for local purposes, and by local officers. The act of 1886, c. 679, differs radically in its language from the acts of 1880 and 1881. Its title is, ‘An act to provide for the taxation of fire and marine insurance companies.’ This is much broader than the title of the act of 1880.

The title of an act, while no part of it, may yet be ligitimately resorted to as an aid in determining legislative intent when that intent is otherwise somewhat ambiguous. This principle has been several times decided, and in the case above cited (People v. Davenport, 91 N. Y. 574) it is reiterated. Nothing in the title would cause one to suppose that the act was to be restricted to the taxation of such companies for state purposes only, and, although if the body of the statute did thus restrict it, effect would of course be given to the will of the legislature; yet, when there is no such restriction in terms is the act, the title may properly be looked at to see and appreciate its general scope. The act provides by its first section for the case of every fire or marine insurance company organized under the laws of this state or of any foreign country, and doing business in this state, and directs a payment to the treasurer of the state, as a tax on...