People ex rel. Crook v. Wells

• Decision Date: 18 October 1904
• Citation: 179 N.Y. 257,71 N.E. 1126
• Parties: PEOPLE ex rel. CROOK et al. v. WELLS et al.
• Court: New York Court of Appeals Court of Appeals

179 N.Y. 257

71 N.E. 1126

PEOPLE ex rel. CROOK et al.

v.WELLS et al.

Court of Appeals of New York.

Oct. 18, 1904.

Appeal from Supreme Court, Appellate Division, Second Department.

Certiorari by the state, on the relation of Abel Crook, as executor of William A. Stuart and others, against James L. Wells and others, board of taxes and assessments of the city of New York. From an order of the Appellate Division (87 N. Y. Supp. 826) reversing an order of the special term denying a motion to quash the writ and reducing an assessment, relators appeal. Reversed.

Samuel Crook, for appellants.

John J. Delany, Corp. Counsel (George S. Coleman and E. Crosby Kindleberger, of counsel), for respondents.

O'BRIEN, J.

The order appealed from reversed the decision of the Special Term, which modified an assessment of personal property. Abel Crook, as executor of the will of William A. Stuart, deceased, and the Brooklyn Masonic Guild, a corporation organized for charitable purposes, procured a writ of certiorari to review an assessment for personal property to Crook as executor. The total assessment was $154,000. The Special Term modified it by striking out the sum of $85,000, which it held to be exempt from taxation. On appeal to the Appellate Division the action of the Special Term was reversed, and the assessment reinstated Therefore the sole question presented by the appeal is whether the $85,000 should have been retained as assessable property. If it was taxable, then the decision now under review is right. If, on the contrary, it is not taxable, the Special Term was correct in striking that amount from the total assessment. As to the balance of the assessment, there is no question raised with respect to it. The facts are undisputed, and the appeal presents a pure question of law.

It appears that William A. Stuart died on the 20th of September, 1902, leaving a last will and testament, in which he disposed of a large personal estate. This will was admitted to probate in February, 1903, and letters testamentary were granted to the relator Abel Crook. By the residuary clause of this will the testator gave the rest, residue, and remainder of his estate, after the payment of certain specific legacies, to the Masonic Guild, to be applied to its corporate uses and purposes. At the time of the death of the testator this corporation was organized and existing, and it is conceded that it was and is a charitable or benevolent corporation within the meaning of the exemptions contained in the tax laws of this state. The item of $85,000 which was stricken from the assessment roll by the Special Term was concededly a part of this bequest. It is admitted that the property of the Masonic Guild is, by law,...