New York Court of Appeals, 1932

People Ex Rel. Board of Commissioners v. San Comb

People Ex Rel. Board of Commissioners v. San Comb
New York Court of Appeals · Decided March 22, 1932 · <italic>Per Curiam.</italic>
180 N.E. 366; 259 N.Y. 1; 1932 N.Y. LEXIS 890 (North Eastern Reporter)

People Ex Rel. Board of Commissioners v. San Comb

Opinion of the Court

*4 Per Curiam.

Assuming that chapter 289, Laws of 1868, entitled “ An Act to provide for the improvement of the hydraulic power of the Great Chazy river, and to check freshets therein,” creates a “ public district ” within the definition contained in section 2, subdivision 1, chapter 470, Laws of 1926, the real property embraced therein is not exempt from taxation under section 4, subdivision 3-a, of the Tax Law (Cons. Laws, ch. 60), as such property is not used exclusively for the public purpose for which the district was established. The regulation of freshets in the Great Chazy river is a public purpose. (Board of Black River Regulating District v. Ogsbury, 203 App. Div. 43; affd., 235 N. Y. 600.) The improvement of hydraulic power in the aid of private owners is not. (Hay v. Cohoes Co., 3 Barb. 42, 47.)

The act (L. 1868, ch. 289) may be deemed constitutional (Board of Black River Regulating District v. Ogsbury, supra) without extending tax exemption to the property assessed.

The order should be affirmed with costs.

Pound, Ch. J., Crane, Lehman, O’Brien and Hubbs, JJ., concur; Kellogg, J., not sitting.

Order affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.