Studies in history, economics, and public law Volume 77

9781231119594: Studies in history, economics, and public law Volume 77

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1917 Excerpt: any time." 3 Such a consideration has been discovered by the New York Supreme Court in the fact that a gift was made to the society in reliance on this statute.4 The Connecticut court in its early days wrestled with this question and after considerable vacillation practically decided that an exemption statute creates no such contract as is contemplated by the Federal Constitution. After holding that a statute passed 1 Shaarai Berocho v. New York, 18 N. Y. Supp., 792; 60 N. Y. Super. Ct. (28 Jones and S.), 479. Griswold College v. State, 46 Iowa, 275; 26 Am. Rep., 138; Watterson v. Halliday, 77 Ohio St., 150; 82 N. E., 962; Mattern v. Canevin, 213 Pa., 588; General Assembly v. Gratz, 139 Pa. St., 497; Poultney Congregational Society v. Ashley, 10 Vt., 241. Franklin Street Society v. Manchester, 60 N. H., 342, 350. 4 People ex rel. Diocese of Long Island v. Dohling, 39 N. Y. Supp., 765; 6 App. Div., 86. in 1702 for the purpose of enabling the giving of gifts for charitable purposes amounted to a contract for the exemption of personal property 1 as well as real estate 2 it soon proceeded to doubt its former decisions though yielding to them as authorities,3 and still later followed them over a vigorous dissent upon the mere ground of stare decisis When it was again called upon to pass upon the matter it evaded the issue by distinguishing the cases before it on the facts,5 and when this could not be done as to the next case presented to it, it at last placed itself in a defensible position by practically reversing its former decisions. On the strength of these authorities there can be no question but that a general exemption statute cannot be considered as a contract which may not be impaired by the state. In considering the subject of tax exemption, ta...

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