
    The People ex rel. McGrane v. John Reilley et al., as Assessors, etc.
    (Supreme Court, Dutchess Special Term,
    October, 1897.)
    Taxation of lands purchased by soldiers’ pay or bounty — Construction of chapter 347, Daws 1897.
    The effect of the amendment of the General Tax Law (subd. 5, § 4, chap. 908, Laws of 1896), made by chapter 347, Laws of 1897, is to inaugurate a more restricted exemption from taxation of lands, purchased in whole or part by the pay or bounty of soldiers, and it is now the duty of assessors to assess such property in the first instance at its full value, whereupon the party claiming the exemption must, -in order to secure it, state the facts in writing, including “ the amount of pension money used in the purchase-of such property,” and thereupon assessors must exempt the property wholly or in part, as the facts may require.
    Oebtiobabi to review assessment.
    - The assessors of the town of Highlands, in Orange county, prepared and filed their roll for 1897, on which they assessed every soldier, wife and widow of soldier, owning property within their town on the same ratio as other persons. ■
    ' On grievance day the relator .filed the statements required by chapter 347, Laws of 1897, of those who claimed exemption, and each one of them gave testimony showing that their homes were, bought, some with pension, some with bounty and pay secured by service in the United States army.
    The assessors filed their completed roll on September 1, 1897, and - refused to exempt any or make any exemptions on it, the roll remaining exactly as when prepared before grievance day.
    The fourteen relators secured a writ of certiorari, returnable at Special Term at Poughkeepsie, FT. Y., September 25, 1897, Judge Barnard presiding. . "
    The return denied the right of any of the relators to exemption, The case was tried before the court and the following opinion -filed and judgment rendered in accordance with it. 1
    Darwin W. Esmond, for relators.
    Frank R. Gump, for assessors.
   Barnard, J.

There is some confusion in the laws relating to the exemption claiméd — prior to 1896 the exemption of the soldiers’ pay and bounty was held to exempt the land bought with pay and bounty. The law of 1896, chapter 908, contained this exemption upon the same principles and this law left the land of the soldier bought with pay and bounty as with pension money exempt from taxation.

I think chapter 347, Laws of 1897, introduced a more restricted exemption. In this act such property purchased with the pro-' ceeds of a pension can be assessed in the ordinary way and the pensioner claiming an exemption must state in writing the facts' including the amount of pension money used in the purchase.”

If the amount of pension money used in the purchase exceeds the assessed value of a home of the soldier or his wife or widow the assessors must enter exempt on the margin opposite his name. If the pension money used in the purchase is less than the assessed valuation the assessors shall enter upon the assessment-rolls that the property is exempt to the extent of......dollars.”

The section of the Code in respect to property exempt from execution is not inconsistent with the general amendment of the Tax Law. It conforms to it. It provides for the liability of soldier’s lands to tax as lawfully imposed. The assessor must deduct and enter exempt opposite the assessments of soldier’s land where it is. proven that the same were purchased with pension money.

Ordered accordingly.  