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" ... as set forth in the statute. The statute means, for its purpose, to make two general divisions of property, — one, all lands ; another, all persona] estates; and then, to be more definite, it declares that by land is meant the earth itself, and... "
Annual Message of Mayor... - Page 100
by Brooklyn, N.Y. Common council - 1882
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Report (Second report). Repr

New York state, commissioners appointed to revise the laws for the assessment and collection of taxes - 1871 - 286 pages
...taxation. The term ' land,' aa used in this chapter, shall be construed to include the land itself, all buildings, and all other articles erected upon or affixed to the same ; all trees and underwood growing thereon, and all mines, minerals, quarries, and Jossils in and under...
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Report of the Commissioners Appointed by the Governor Under Authority of a ...

New York (State). Legislature. Commissioners to Revise Laws for Assessment and Collection of Taxes - Tax assessment - 1871 - 168 pages
...taxation. The term " land," as used in this chapter, shall be construed to include the land itself, all buildings, and all other articles erected upon or affixed to the same ; all trees and underwood growing thereon, and all mines, minerals, quarries and fossils in and under...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 46

New York (State). Court of Appeals, Hiram Edward Sickels - Law reports, digests, etc - 1872 - 788 pages
...liable to taxation * * *." "The term 'land' * * * shall be construed to include the land itself, and all buildings, and all other articles erected upon or affixed to the same * * * ; and the terms ' real estate ' and ' real property ' * * * shall be construed as having the...
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The Pacific Reporter, Volume 3

Law reports, digests, etc - 1884 - 938 pages
...two general divisions of property, — one all lands, another all personal estates; and then, to be more definite, it declares that by land is meant the earth itself, and also all buildings and other articles erected upon or affixed to the same. We do not think that when buildings or other articles...
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The Pacific Reporter, Volume 3

Law reports, digests, etc - 1884 - 980 pages
...corporations, shall be liable to taxation. The term land shall be construed to include the land itself and all buildings and all other articles erected upon or affixed to the same, and the terms real estate and real property shall be construed as having the same meaning as the term...
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West Coast Reporter: Containing All the Decisions as Fast as Filed ..., Volume 2

Law reports, digests, etc - 1884 - 1006 pages
...shall be liable to taxation. The term land shall be construed to include the land itself aud all the buildings and all other articles erected upon or affixed to the same, and the terms ' real estate' and 'real property,' shall be construed as having the same meaning as...
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The American and English Railroad Cases: A Collection of All the Railroad ...

Lawrence Lewis, Adelbert Hamilton, John Houston Merrill, William Mark McKinney, James Manford Kerr, John Crawford Thomson - Railroad law - 1885 - 730 pages
...two general divisions of property — one all lands, another all personal estates ; and they, to be more definite, it declares that by land is meant the earth itself, and also all buildings and other articles erected upon or affixed to the same. We do not think that when buildings or other articles...
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Atlantic Reporter, Volume 27

Law reports, digests, etc - 1894 - 1144 pages
...general divisions of property, — one, all lands; another, all personal estates, — and then, to be more definite. It declares that by 'land' Is meant...all buildings and all other articles erected upon or aflixed to the same. We do not think that, when buildings or other articles are erected upon or affixed...
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The Pacific Reporter, Volume 3

Law reports, digests, etc - 1887 - 932 pages
...to be more definite, it declares that by land is meant the earth itself, and also all buildings and other articles erected upon or affixed to the same....that when buildings or other articles are erected \ipon or affixed to the earth they are not, in view of the statute, land, unless hold and owned in...
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The Southwestern Reporter, Volume 41

Law reports, digests, etc - 1897 - 1202 pages
...all lands; another, all personal estates; and then, to be more definite, it declares that by 'laud' is meant the earth Itself, and also all buildings...all other articles erected upon or affixed to the saine. We do not think that when buildings or other articles are erected upon or affixed to the earth...
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