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those animals; all necessary meat, fish, flour and vegetables actually provided for family use; and necessary fuel, oil and candles, for the use of the family for sixty days."
See Hall v. Penney, 11 Wend. 44 (1833); Brackett v. Watkins, 21 id. 68 (1839); Carpenter v. Herrington, 25 id. 370 (1841); Farrel v. Higley, 1 Hill & D. Supp. 87 (1843); Shaw v. Davis, 55 Barb. 389 (1870); Hasbrouck v. Bouton, 41 How. 208 (1871); S. C., 60 Barb. 413 (1871).
"5. All wearing apparel, beds, bedsteads and bedding necessary for the judgment debtor and the family; all necessary cooking utensils; one table; six chairs; six knives; six forks; six spoons; six plates; six tea-cups; six saucers; one sugar-dish; one milk-pot; one tea-pot; one crane and its appendages; one pair of andirons; one coal scuttle; one shovel; one pair of tongs; one lamp, and one candle-stick."
Bowne v. Witt, 19 Wend. 475 (1838).
"6. The tools and implements of a mechanic, necessary to the carrying on of his trade, not exceeding twenty-five dollars."
See Morse v. Keyes, 6 How. Pr. 18 (1851); Reinecke v. Flecke, 35 N. Y. Supr. 491 (1873). See further, generally, Mickles v. Tousley, 1 Cow. 114 (1823); Brackett v. Watkins, 21 Wend. 68 (1839); Matthewson v. Waller, 3 Den. 52 (1846); Cole v. Stevens, 9 Barb. 676 (1851); Kneettle v. Newcomb, 22 N. Y. 249 (1860); 31 Barb. 169 (1857); Cox v. Stafford, 14 How. Pr. 519 (1857); Hasbrouck 7. Lounsbury, 26 N. Y. 598 (1863); Becker v. Becker, 47 Barb. 497 (1866); Finnin v. Malloy, 33 N. Y. Supr. 382 (1871); Brooks v. Hathaway, 8 Hun, 290 (1876).
"§ 1391. In addition to the exemptions allowed by the last section, necessary household furniture, working tools and team."
See Morse v. Keyes, 6 How. Pr. 20 (1851); Quackenbush v. Danks, 1 Den. 128 (1845); Robinson's Case, 3 Abb. 466 (1856); Rue v. Alter, 5 Den. 119 (1847); Bitting v. Vandenburgh, 17 How. Pr. 80 (1859); Wheeler v. Cropsey, 5 id. 288 (1850); Ford v. Johnson, 34 Barb. 364 (1861); Hutchinson v. Chamberlain, 11 N. Y. Leg. Obs. 248 (1853); Eastman v. Caswell, 8 How. Pr. 75 (1853); Harthouse v. Rikers, 1 Duer, 606 (1853); S. C., 11 N. Y. Leg. Obs. 223 (1852); Hoyt v. Van Alstyne, 15 Barb 568 (1853); Seaman v. Luce, 23 id. 240 (1856); Radcliff v. Wood, 25 id. 52 (1857); Lockwood v. Younglove, 27 id. 505 (1858); Van Buren v. Loper, 29 id. 388 (1859); Dains v. Prosser, 32 id. 290 (1860); Wilcox v. Hawley, 31 N. Y. 648 (1864);
Stewart v. Brown, 37 id. 350 (1867); Smith v. Slade, 57 Barb. 637 (1870); Finnin v. Malloy, 33 N. Y. Supr. 382 (1871); Cogsdill v. Brown, 5 Hun, 341 (1875); Turner v. Borthwick, 20 id. 119 (1880); Matter of Winans, 5 Dem. 138 (1887); McGiveney v. Childs, 41 Hun, 607 (1886).
"Professional instruments, furniture and library, not exceed ing in value two hundred and fifty dollars, together with the necessary food for the team for ninety days, are exempt from levy and sale by virtue of an execution, when owned by a person, being a householder."
See cases cited under section 1390 of Code of Civil Procedure.
"Or having a family for which he provides, except where the execution is issued upon a judgment, recovered wholly upon one or more demands, either for work performed in the family as a domestic, or for the purchase money of one or more articles, except as prescribed in this or the last section."
Barnes v. Anderson, 4 N. Y. Leg. Obs. 346 (1846); Mathewson v. Waller, 3 Den. 52 (1846); Davis v. Peabody, 10 Barb. 91 (1850); Cole v. Stevens, 9 id. 676 (1851); S. C., 6 How. Pr. 424 (1851); Hoyt v. Van Alstyne, 15 Barb. 5C8 (1853); Hutchinson- v. Chamberlain, 11 N. Y. Leg. Obs. 248 (1853); Cox v. Stafford, 14 How. Pr. 579 (1857); Van Buren v. Loper, 29 Earb. 388 (1859); Hickox v. Fay, 36 id. 9 (1861); Craft v. Curtis, 25 How. 163 (1863); Snyder v. Davis, 1 Hun, 350 (1874); S. C., 3 T. & C. 596 (1874); Earl v. Camp, 16 Wend. 562 (1837); Danks v. Quackenboss, 3 Den. 549 (1847); Vedder v. Alkenbrack, 6 Barb. 327 (1848); Smith v. Hill, 22 id. 656 (1856); Cox v. Stafford, 14 How. Pr. 519 (1857); Kneettle v. Newcomb, 22 N. Y. 251 (1860); 31 Barb. 169 (1857); Fields v. Moul, 15 Abb. Pr. 6 (1862).
"§ 1392. Where the judgment debtor is a woman, she is entitled to the same exemptions, from levy and sale, by virtue of an execution, subject to the same exceptions, as prescribed in the last two sections, in the case of a householder.
"§ 1393. The pay and bounty of a noncommissioned officer, musician, or private, in the military or naval service of the United States; a land warrant, pension, or other reward, heretofore or hereafter granted by the United States, or by a State, for military or naval services; a sword, horse, medal, emblem, or device of any kind, presented, as testimonial for services rendered in the military or naval service of the United States; and the uniform,
arms, and equipments, which were used by a person in that service, are also exempt from levy and sale, by virtue of an execution, and from seizure for nonpayment of taxes, or in any other legal proceeding."
Where the receipts from a pension can be traced directly to the purchaser of property necessary or convenient for the support of the pensioner or his family, such property is exempt. Yates County National Bank v. Carpenter, 119 N. Y. 550 (1890); reversing S. C., 49 Hun, 40. But if such pension funds have been embarked in business and mingled with other funds so as to be incapable of identification, they are not exempt.
See Burgett v. Fancher, 35 Hun, 647 (1885); Stockwell v. National Bank of Malone, 36 id. 583 (1885); Matter of Winans, 5 Dem. 139 (1887).
Real estate purchased with the pension money of a soldier's widow is exempt from taxation. People ex rel. v. Williams, 6 Misc. 185; S. C., 27 N. Y. Supp. 23 (1893). But only such portion of her real estate as was purchased and paid for with pension money. Matter of Peek, 80 Hun, 122; S. C., 61 N. Y. St. Repr. 802; 30 N. Y. Supp. 59 (1894).
Real estate purchased with pension money of a veteran or soldier is exempt and an assessment thereof is void. Lapolt v. Maltby, 10 Misc. 330; S. C,, 64 N. Y. St. Repr. 311; 31 N. Y. Supp. 686 (1894).
The proportion of the value of lands bought with bounty money paid by a town to a soldier, is exempt from taxation under Code Civil Procedure, section 1393, though the proportion paid for with money from other sources is taxable. People ex rel. Breed v. Wells, 10 Misc. 195; S. C., 63 N. Y. St. Repr. 758; 31 N. Y. Supp. 310 (1894).
Where a veteran soldier invests pension money in real estate, giving a mortgage for part of the purchase money, the property is exempt from taxation to the extent of the moneys paid, and no more. Matter of Murphy, 9 Misc. 647; S. C., as People ex rel. v. Jewell, 30 N. Y. Supp. 511 (1894).
"§ 1394. A right of action to recover damages, or damages awarded by a judgment, for taking or injuring personal property. exempt by law from levy and sale, by virtue of an execution, are exempt, for one year after the collection thereof, from levy and sale, by virtue of an execution, and from seizure in any other legal proceedings."
See Tillotson v. Wolcott, 48 N. Y. 188 (1872); Stockwell v. Nat. Bank of Malone, 36 Hun, 583, 586 (1885).
"§ 1395. Land set apart as a family or private burying-ground, and heretofore designated, as prescribed by law, in order to ex
empt the same, or hereafter designated for that purpose, as prescribed in the next section, is exempt from sale, by virtue of an execution, upon the following conditions only:
"1. A portion of it must have been actually used for that purpose.
"2. It must not exceed in extent one-fourth of an acre.
"3. It must not contain, at the time of its designation, or at any time afterwards, any building or structure, except one or more vaults, or other places of deposit for the dead, or mortuary monuments."
Land used as a cemetery, not established by a cemetery association under the general law, is not exempt, nor does the erection upon it of a burial chapel confer the privilege. Trinity Church v. Mayor of New York, 10 How. Pr. 138 (1854), Sp. T.
6. Bonds of a municipal corporation heretofore issued for the purpose of paying up or retiring the bonded indebtedness of such corporation.
[Revisers' Note.- Gen. Mun. L. (L. 1892, chap. 685), § 7; R. S., 8th ed., supp., 3903.
The exemption of such bonds has not been extended to future issues.]
7. The real property of a corporation or association organized exclusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more of such purposes, and used exclusively for carrying out thereupon one or more of such purposes, and the personal property of any such corporation or association shall be exempt from taxation. But no such corporation or association shall be entitled to any such exemption if any officer, member or employe thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof, except reasonable compensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes; or if the organization thereof, for any of such avowed purposes, be a guise or pretense for directly or indirectly making
any other pecuniary profit for such corporation or association, or for any of its members or employes, or if it be not in good faith organized or conducted exclusively for one or more of such purposes. The real property of any such corporation or association entitled to such exemption held by it exclusively for one or more of such purposes, and from which no rents, profits or income are derived, shall be so exempt, though not in actual use therefor, by reason of the absence of suitable buildings or improvements thereon, if the construction of such buildings or improvements is in progress, or is in good faith contemplated by such corporation or association. The real property of any such corporation not so used exclusively for carrying out thereupon one or more of such purposes, but leased or otherwise used for other purposes shall be so exempt; but if a portion only of any lot or building of any such corporation or association is used exclusively for carrying out thereupon one or more of such purposes of any such corporation or association, then such lot or building shall be so exempt only to the extent of the value of the portion so used, and the remaining portion of such lot or building to the extent of the value of such remaining portion shall be subject to taxation. Property held by an officer of a religious denomination shall be entitled to the same exemptions subject to the same conditions and exceptions as property held by a religious corporation.
[Revisers' Note.-R. S., pt. I, chap. 13, tit. I, § 4, subds. 3, 5, 6; 8th ed., 1083,
R. S., pt. I, chap. 13, tit. I, § 4, subd. 4, as amended by
L. 1892, chap. 713; 8th ed., supp., 3246,
L. 1847, chap. 133; R. S., 8th ed., 1937,
L. 1852, chap. 282; R. S., 8th ed., 1086,
L. 1866, chap. 273, § 5; R. S., 8th ed., 2058,
L. 1875, chap. 466; R. S., 8th ed., 1087, as amended by
L. 1889, chap. 462; R. S., 8th ed., supp., 3246,
L. 1879, chap. 203; R. S., 8th ed., 2444,
L. 1879, chap. 310; R. S., 8th ed., 1947,
L. 1882, chap. 326; R. S., Sth ed., 1582,
L. 1889, chap. 95, § 4; R. S., 8th ed., supp., 3353,
L. 1890, chap. 118, § 7; R. S., 8th ed., supp., 3415,
L. 1890, chap. 553; R. S., 8th ed., supp., 3358,
L. 1889, chap. 191; R. S., 8th ed., supp., 3358, as amended by
L. 1890, chap. 553,
L. 1893, chap. 498.]
This section re-enacts chap 498 of the Laws of 1893, including in terms bible, tract, benevolent, infirmary, scientific, literary or library corporations or associations and corporations and associations organized for the