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to stay the execution of the final judgment in such an action, and upon the like terms.

$ 1447.48 Stay and vacation of warrant issued upon default. Whenever the court in which the proceedings are brought has jurisdiction to vacate a final order rendered upon the default of the tenant, the court, or a judge or justice thereof, pending a motion to vacate a final order rendered upon the default of the tenant, may stay the execution of the warrant which was issued upon such default and, upon the vacation of such final order, shall vacate and set aside such warrant.

48 This section is the same as section 2265-a of the Code of Civil Procedure,

APPENDIX D

1

Ordinance of the Board of Aldermen of the City of New York ?

ORDINANCE No. 30.
Approved Paper No. 112.
AN ORDINANCE IN RELATION TO THE EXEMPTION FROM LOCAL

TAXATION OF NEW BUILDINGS PLANNED FOR DWELLING PUR-
POSES IN THE CITY OF NEW YORK.

Be it Ordained, by the Board of Aldermen of the City of New York, as

follows: Section 1. Pursuant to and in accordance with the provisions of section 4-B of the Tax Law of the State of New York as such section was added by chapter 949 of the Laws of 1920, entitled, “An Act to amend the Tax Law in relation to the exemption from local taxation of new buildings planned for dwelling purposes," it is hereby determined that until January 1, 1932, new buildings in the City of New York planned for dwelling purposes exclusively, except hotels, shall be exempt from taxation, as herein provided, for local purposes other than assessments for local improvements during construction and so long as used or intended to be used exclusively for dwelling purposes, or if a building of four stories or more in

a height used exclusively for dwelling purposes above the ground floor, provided construction was completed since April 1, 1920, or if not so completed that construction be commenced before April 1, 1922, and completion for occupancy be effected within two years after such commencement, or if on September 27, 1920, in course of construction within two years after such act took effect.

Sec. 2. It is further ordained that such exemption shall be granted to the extent only of one thousand dollars for each living

1 This ordinance was passed pursuant to Chapter 949 of the Laws of 1920, printed in Appendix A.

room, including the kitchens, but not including the bathrooms, in each such building, provided that the total amount of such exemption shall not exceed, for every single-family house coming within the terms of the statute, five thousand dollars of the value of the building, and for every two-family house coming within the terms of the statute ten thousand dollars of the value of the building, and for every multi-family house coming within the statute, an amount of the value of the building equivalent to five thousand dollars for each separate family apartment therein contained.

Sec. 3. This ordinance shall take effect immediately upon approval by the Board of Estimate and Apportionment.

Adopted by the Board of Aldermen February 15, 1921.
Approved by the Mayor February 18, 1921.

Approved by the Board of Estimate and Apportionment, February 25, 1921.

In connection with this ordinance the Corporation Counsel of the City of New York has given an opinion to the Tax Department that the ordinance is ineffective to exempt property from taxation in the case of assessment fixed prior to the passage of the ordinance. Those who claim exemption for 1921 and other years should make application to the Tax Department for the exemption. The letter of the Corporation Counsel follows:

CITY OF NEW YORK, LAW DEPARTMENT, OFFICE OF THE COR

PORATION COUNSEL

New York, April 7, 1921. "4659"

Hon. Jacob A. Cantor,

President, Board of Taxes and Assessments. Sir:

I received your communication, dated March 30, 1921, requesting advice as to whether the Board of Taxes and Assessments has the right under the ordinance adopted exempting from taxation

new buildings planned for dwelling purposes, to remit taxes for the year 1921.

The ordinance was not adopted until February 25, 1921, which was after the taxable status date of October 1, 1920, and it contains 'no retroactive provision which would authorize exemption from taxes.

It states that the buildings referred to therein “shall be exempt from taxation” to the extent therein provided, and its effect is the same as if the Legislature on February 25, 1921, had provided for an exemption from taxation.

In all such cases the Courts have held that the exempting statute does not affect assessments which have been fixed prior thereto, the taxable status of property being determined upon the conditions and under the statutes existing on the taxable status date.

The powers granted to the Board of Taxes and Assessments to remit taxes are contained in section 897 of the New York Charter, and thereunder as to taxes on real property, the Board may within one year after the delivery of the books to the Receiver of Taxes remit only when the tax is found to be “excessive or erroneous.

As the assessments made for 1921, cannot be deemed to be excessive or erroneous under the ordinance which took effect on February 25, 1921, after the taxable status date and after the assessments were finally fixed by the Board, I advise you that the Board has no power under the ordinance to remit taxes for 1921 and that no exemption from taxation under the ordinance may be granted until the next taxable status date, which will be October 1, 1921, for the year 1922.

Respectfully yours,

Geo. P. NICHOLSON, Acting Corporation Counsel.

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