Kings County NyArchives Court.....People, Ex Rel Stephen Vanderveer Vs. Thomas Wilson 1889
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Source: Reports Of Cases - New York
Written: 1889

Second Department, May Term, 1889.

THE PEOPLE OF THE STATE OF NEW YORK ex rel., STEPHEN L. VANDERVEER, Appellant, 
v. THOMAS A. WILSON and Others, Assessors, etc., Respondents.

Assessment of land lying partly in Brooklyn and partly in the adjacent town, 
where the owner resides in that part situated in Brooklyn — chap. 315 of 1886 — 
chap. 152 of 1878 — R. S., pt. 1, chap. 13, tit. 2, art. 1.

In proceedings taken to review an assessment, made by the board of assessors of 
the city of Brooklyn, on the land of the relator which was situated partly in 
the town of Flatlands and partly in the twenty-sixth ward of the city of 
Brooklyn, it appeared that the relator's residence was upon that portion of the 
land which was situated in the twenty-sixth ward, and that the assessors 
assessed the whole of said land, for the purposes of taxation, as though it were 
all situated in the twenty-sixth ward of said city.

Held, that the judgment should be affirmed as the assessment was authorized by 
chapter 315 of the Laws of 1886, which amended article 1 of title 2 of chapter 
13, part 1 of the Revised Statutes, by adding a new section which provides 
that "when the line between two towns, wards or counties divides a farm or lot, 
the same shall be taxed, if occupied, in the town, ward or county where the 
occupant, resides; if unoccupied each part shall be assessed in the town, ward, 
village or county where the same shall lie."

That chapter 152 of 1878, permitting lands occupied by a person other than the 
owner to be assessed to the occupant as lands of residents, or to the owner if 
he lived in the county, had no reference to lands divided by a town or county 
line in respect to the place of taxation; nor has chapter 411 of the Laws of 
1885, as the latter act provides that "nothing herein contained shall be 
construed as requiring or authorizing any real or personal property to be 
assessed or taxed in any other town, city or village than as provided by 
existing laws."

Appeal from a judgment, rendered at the Kings County Special Term, in 
proceedings instituted by certiorari to review an assessment, made by the board 
of assessors of the city of Brooklyn, of the lands of the relator, which 
judgment was entered in the office of the clerk of Kings county on the 6th day 
of February, 1889, and adjudged that the assessment made of the said relator's 
lands for the purpose of taxation was legal, and the proceedings of the 
assessors were affirmed.

The relator was the owner of a farm in Kings county, which was situated partly 
in the town of Flatlands and partly in the twenty-sixth ward of the city of 
Brooklyn. The relator's residence was situated upon that portion of the land 
situated in the city of Brooklyn. The respondents, the Assessors of the City of 
Brooklyn, assessed the whole of the said land, for the purpose of taxation, as 
though all the land was situated in the said city. The writ of certiorari was 
granted to review their proceedings in that particular.

John H. Kemble, for the appellant. 

Almet F. Jenks, for the respondents.

Barnard, P. J.:

There has always been a difference in the meaning of unoccupied lands and non-
resident lands. Lands owned by a resident of a town where it was situated, but 
occupied by another person, could be assessed to either owner or occupant. 
Unoccupied lands not owned by a resident of a town were non-resident lands. (1 
R. S. [2d ed.], m. p. 389, §§ 2, 3.)

Chapter 315 of the Laws of 1886 keeps up this distinction. Occupied lands, when 
divided by a town or county line, shall be assessed in a town where the occupant 
resides. The findings show a case of this kind. A farm of land in two towns 
occupied by the relator was assessed in the town where he lived. Chapter 152, 
Laws of 1878, permits lands occupied by a person, other than the owner, to be 
assessed to the occupants as lands of residents, or to the owner if he lives in 
the county. The act had no reference to lands divided by a town or county line 
in respect to the place of taxation. Chapter 411 of the Laws of 1885 introduced 
a new principle in taxation in counties containing upwards of 300,000 
inhabitants. The taxes were to be assessed upon the land, and not upon the 
occupant or owner. (Sec. 3.) The place of taxation of lands as such is still 
preserved as it had been. The act was express in its terms that "nothing herein 
contained shall be construed as requiring or authorizing any real or personal 
property to be assessed or taxed in any other town, city or village than as 
provided by existing laws." (Sec. 8.)

Chapter 315, Laws of 1886, was in force. It had reference solely to lands 
occupied and unoccupied, as such lands had been defined in the Revised Statutes.

The order should, therefore, be affirmed, with costs.

Pratt, J., concurred 

Judgment affirmed, with costs.

Additional Comments:
Reports of Cases Heard and Determined in the Supreme Court of the State of New 
York. Marcus T. Hun, Reporter. Volume LIX, 1889, HUN 52. Banks & Company, 
Albany, NY. 1901.

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