
    People ex rel. Vanderveer v. Wilson et al., Assessors.
    
      (Supreme Court, General Term, Second Department.
    
    May 18, 1889.)
    Taxation—Land, Where Taxable.
    Under Laws N. Y. 1886, c. 315, providing that occupied lands, when divided by a town or county line, shall be assessed in the town where the occupant resides, a farm in Kings county, consisting of a single tract, a portion of which is in the town of Matlands, a portion in the town of Matbush, and a portion in the Twenty-Sixth ward of the city of Brooklyn, on which latter portion the owner resides, is assessable by the city of Brooklyn. Laws 1885, c. 411, by its express terms leaves the place of taxation unchanged in respect to the counties affected by it.
    Appeal from special term, Kings county.
    The relator, Stephen L. Vanderveer, appeals from a judgment of the special term in favor of the respondents, Thomas A. Wilson and others, in proceedings by certiorari to review an assessment by the board of assessors of the city of Brooklyn of relator’s lands for the general taxes for the year 1888. Relator owns a farm in Kings county, a portion of which is situated in the town of Flatlands, a portion in the town of Elatbusli, and a portion, upon which the relator resides, in the Twenty-Sixth ward of the city of Brooklyn. On these facts respondents claimed and exercised the right to assess the entire farm, and the special term sustained the claim.
    Argued before Barnard, P. J., and Pratt, J.
    
      John H. Kemble, for appellant. Almet P. Jenks, Oorp. Counsel, for respondents.
   Barnard, P. J.

There has always been a difference in the meaning of “unoccupied” lands and “non-resident” lands. Land 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 no.t owned by a resident of a town were non-resident lands. 1 Rev. St. (2d Ed.) p. *389, §§ 2, 3. Chapter 315, Laws 1886, keeps up this distinction. Occupied lands', when divided by a town or county line, shall be assessed in the 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 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, Laws 1885, introduced a new principle of 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. Section 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 in any other town, city, or village than as provided by existing laws.” Section 8. Chapter 315, Laws 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., concurs.  