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erty shall be remitted, cancelled or reduced unless the applicant or party aggrieved shall satisfy the commissioners that he has been prevented by absence from city or by illness from making his complaint or application to them within the time allowed by law for the correction of taxes. Any remission or reduction of taxes, upon real estate must be made within six months after the delivery of the books to the receiver of taxes for the collection of such tax. The board of aldermen shall have no power to remit or reduce any tax. [As amended by Laws 1883, chap.

276, § 5.1

Laws 1870, chap. 382, § 8; Laws 1873, chap. 335, § 87.

The commissioners are not confined to any specific ground in remitting a tax, although their action must be taken for good cause and not from caprice. People ex rel. Valentine v. Commrs. of Taxes, 41 Hun, 373 (1886).

See cases cited under preceding sections.

Under New York Consolidation Act, section 822, providing for remission of a tax within six months after delivery of the book to the receiver of taxes, where the party has been prevented by absence or illness from making the application within the time allowed by law for the correction of taxes, a domestic corporation may be permitted to make such application where its officers and agents have been absent from the State or prevented by sickness from making an earlier application. People ex rel. New York Hotel and Restaurant Co. v. Barker, 140 N. Y. 437; S. C., 55 N. Y. St. Repr. 796 (1893); reversing 69 Hun, 287; S. C., 53 N. Y. St. Repr. 590; 23 N. Y. Supp. 622 (1893). It seems that an agent may appear for the owner and make the requisite proof upon an application for correction of an assessment. Id.

§ 824. The following property in said city shall be exempt from all taxation, in addition to any which may be exempt by virtue of general laws:

1. Any real estate in actual use as a site or sites for Columbia College.

2. Any real estate now owned or hereafter acquired for the construction and maintenance of an asylum by the trustees of the Masonic Hall and Asylum Fund.

3. The real estate of the National Academy of Design.

4. The portion of the property, real and personal, of the Society of the New York Hospital, a charitable corporation, now owned or hereafter acquired by it and wherever situated, from which no income is derived. [Amended by Laws


1889, chap. 462.]

5. The real estate which was on June 30, 1874, owned by the House of Rest for Consumptives

not exceeding

$100,000 in value.

6. The real estate owned by the Home for Incurables.


7. The property of the Friendly Society of St. Ambrose Church, both real and personal, not exceeding $50,000 in value.

8. The property both real and personal, of St. Luke's Hospital, Mt. Sinai Hospital, Italian Home, and Northeastern Dispensary, in the city of New York. [Amended by Laws 1895, chap. 825.] 9. The real estate owned by the Young Men's Christian Association. *

10. The real and personal property of the Roosevelt Hospital; of the Presbyterian Hospital; of the Cooper Institute;

of the Clinton Hall Association to the extent of $150,000; of the Astor Library; the property of the Merchants and Clerks' Library Association of the city of New York to the extent of one-half in value; the real and personal property of the Women's Library of the city of New York; and of the New York City Library Associa tion; the real and personal property of the trustees of the Lenox Library, and of the Mott Memorial Medical and Surgical Library.



11. The real and personal estate

of the New

York Catholic Protectory.



* *



12. The real and personal property belonging to the Children's Aid Society. *

13. The real and personal property belonging to Samaritan Home for the Aged, and that owned by the Hebrew Sheltering Guardian Society of New York and that held by them under lease from others where the lessee is required to pay the annual taxes, value not to exceed $50,000. amended by Laws 1885, chap. 398.]


14. The real estate owned by the Ladies' Union Aid Society of the Methodist Episcopal Church.


15. The real and personal property of the Nursery for the Children of Poor Women.




16. The Free German School. [Added by Laws 1885, chap. 374.] 17. The Montefiore Home for Chronic Invalids in the City of New York. [Added by Laws 1886, chap. 651.]

18. The real and personal property belonging to the American Fine Arts Society, and that held by it under lease from others when the lessee is required to pay the annual taxes. [Added by Laws 1895, chap. 540.]


19. The real and personal property of the New York Mothers' Home of the Sisters of Misericorde. Laws 1895, chap. 845.]

[Added by



By Laws 1884, chap. 348, the German Hospital Dispensary. By Laws 1885, chap. 357, the New York Skin and Cancer Hospital. By Laws 1886, chap. 253, as amended by Laws 1888, chap. 200, the Hebrew Sheltering Guardian Hospital, to the amount of $250,000 in addition to that provided by subdivision 13, above.

By Laws 1894, chap. 321, The Hebrew Technical Institute. By Laws 1895, chap. 852, The German Masonic Temple Association. By Laws 1896, chap. 597, The Home for Aged and Infirm Hebrews. By Laws 1896, chap. 574, religious corporations in twenty-third and twenty-fourth wards, from assessment for public improvements for three years from January 1, 1896.

For exemptions under the general law, see Tax Law, § 4.

The most of these institutions are exempt as provided by subdivision seven of that section.

Section 825 exempts the real estate of St. John's College from the payment of school tax.

Laws 1862, chap. 453, § 1.

Section 826 exempts the land, buildings and machinery owned or used by the United States for the assay office, or for any mint, and also metal, bullion, etc., in the custody of or under the control of the officers thereof; the post-office; the entire square bounded by Wall, William and Hanover streets and Exchange place; Robins Reef; land at the Battery, and property acquired for the improvement of the Hudson river and Spuyten Duyvel creek; appraisers' stores in Laight street; old Produce exchange in Whitehall street.


See statutes cited under real property exempt from taxation, above.

§ 827. The exemption from taxation of every building for public worship, and every school-house or other seminary of learning, under the provisions of subdivision three of section four, title one, chapter thirteen of part first of the Revised Statutes, or amendments thereof, shall not apply to any such building or premises in the city, unless the same shall be exclusively used for such purposes, and exclusively the property of a religious society.

Laws 1852, chap. 282, § 1. See Tax Law, § 4, subd. 7.

Public schoolhouses are exempt under Tax Law, § 4, subd. 3.

The section of the Revised Statutes referred to in this section is repealed by the Tax Law, and its provisions substantially covered by section 4, of that act.

The following authorities may, however, be of interest in connection with this section:

The Young Men's Christian Association of the city of New York is not a seminary of learning within meaning of the statutory provision exempting from taxation buildings erected for the use of, and used by such institutions. Y. M. C. A. v. Mayor, 113 N. Y. 187; 1 R. S. 388, § 4, subd. 3, as amended by chap. 397, Laws of 1883.

The exemption from taxation in the city of New York of a schoolhouse "exclusively the property of a religious society" (Laws 1852, chap. 382;

Laws 1882, chap. 410, § 827), applies only in favor of a building owned by an incorporated religious society and a building owned by an unincorporated religious body or the pastor thereof for its benefit is not entitled to the exemption. Church of St. Monica v. Mayor, 119 N. Y. 91; S. C., 28 N. Y. St. Repr. 257.

The provisions of Laws 1825, chap. 83, page 123, concerning the collection of taxes in the city of New York, which limited the meaning of Laws 1823, chap. 262, page 390, § 3, by providing that the exemption from taxation of any building for public worship, or any school under section 3 shall not extend to any such building or premises in the said city unless the same shall be exclusively used for such purposes, and exclusively the property of a religious society of the New York Free School Society, was not affected by the general repealing act, 3 R. S. 165, § 398. Chegaray v. Jenkins, 3 Sandf. Super. Ct. 409 (1850); affirmed on another ground in 5 N. Y. 376 (1851).

The provisions of Laws 1852, chap. 282, page 417, do not limit the exemptions under 1 R. S. 388, § 4, subd. 3, to religious societies organized as incorporated churches, but include those whose organization and objects are of the benevolent, charitable or missionary character, falling within the general sense of the term "religious," as contradistinguished from private and secular institutions. Hebrew Free School Association v. Mayor, etc., of New York, 4 Hun, 446 (1875).

Where a religious society owned, and occupied as a school, a building on a lot of which it had a lease for a term of years with privilege of renewal, the society to pay all taxes,- held, that the property was the exclusive property of the society within the meaning of the act, and entitled to exemption thereunder. Id.

An action by a religious society to have taxes assessed upon its property exempt by statute, adjudged void and their collection restrained,— held maintainable, and that omission to appear before the commissioners and object did not give validity to the assessment. Id.

The right to exemption is not affected by the fact that the premises on which the college is located are divided by a highway, one part containing the buildings and the other a garden for the use and recreation of teachers and pupils. People ex rel. St. John's College v. Commrs. of Taxes, 10 Hun, 246 (1877).

Where a corporation exempted by statute did not acquire title until the last day of July,- held, that its property was subject to tax for the current year. Association for Colored Orphans v. Mayor, etc,, of New York, 38 Hun, 593 (1886); affirmed in 104 N. Y. 581 (1887).

This case was followed in Young Men's Christian Association v. Mayor, 44 Hun, 102 (1887). See, also, St. James Church v. Mayor, 41 Hun, 309. See Methodist Episcopal Church v. Mayor, 20 Hun, 297 (1880); People ex rel. Otto v. Board of Assessors, 27 id. 559 (1882); People ex rel. Rorke v. Assessors of Brooklyn, 32 id. 457 (1884); Church of St. Monica v. Mayor, 13 N. Y. St. Repr. 308 (1887).

§ 828. On the first day of May in each year, the commissioners shall cause to be prepared from the books of annual record of assessed valuations on real and personal estate in the city, assessment-rolls for each of the several wards of said city, and shall annex to each of said rolls their certificate that the same is correct in accordance with the entries in said books of record. The rolls thus certified must, on the first Monday of July in each year, be delivered by the said commissioners to the board of aldermen, who shall meet at noon on that day, at the city hall in said city, for the purpose of receiving the same, and for the purpose of performing such other duties in relation thereto as are prescribed by law, except that whenever said first Monday in July shall fall on a legal holiday, the said rolls thus certified shall be delivered by the said commissioners on the next succeeding day thereafter, to the said board of aldermen, who shall meet at noon on such next succeeding day at the place and for the purposes in this section before specified. [As amended by Laws 1892, chap. 422.]

Laws 1850, chap. 302, §§ 12, 13.

§ 829. Comptroller to submit statement of amounts to be raised by tax, etc.

Laws 1862, chap. 163, § 2; Laws 1878, chap. 383, § 2.

§ 830. Duty of aldermen to levy.

Laws 1861, chap. 283, § 6.

§ 831. Extending the taxes and making and delivering warrants to receiver of taxes.

Laws 1871, chap. 573.

§ 832. At such annual meeting they [the board of aldermen] must make such alterations in the description of real property belonging to nonresidents as may be necessary to render such descriptions conformable to the provisions of law; and if such alterations can not be made, they must expunge the descriptions of such real property, and the assessments thereon from the assessment-rolls. They must also estimate and set down in a fifth column, to be prepared for that purpose in the assessmentrolls, opposite to the several sums set down as the valuation of real and personal property, the respective sums, in dollars and cents, to be paid as a tax thereon.

Laws 1850, chap. 121, §§ 24, 25, 26; Laws 1871, chap. 573, § 1.
See Franklin v. Pearsall, 21 J. & S. 274 (1886).

$833. They [the board of aldermen] must also cause the assessment-roll of each ward, when corrected, according to law, and

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