Legal Opinion
People ex rel. Chamber of Commerce v. Mills
New York Supreme Court
Decided June 24, 1946PublishedCited by 6 opinions
1Opinion of the CourtMcLaughlin, J.
The relator seeks an exemption from taxation of its real property known as 65 Liberty Street, borough of Manhattan. The purposes set out in its charter are the promotion of commerce and the providing of assistance to indigent members or to the needy widows and children of the members. These the relator contends entitle it to exemption.
It is not questioned that this proceeding seeks an exemption pursuant to the provisions of subdivision 6 of section 4 of article 1 (Tax Law). This statute holds, insofar as applicable here, that an exemption is granted only when the real property is used…
2Cases cited7 opinions
- People ex rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerAppellate Division of the Supreme Court of the State of New York · 1902
- People Ex Rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerNew York Court of Appeals · 1904
- In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
- Corp. of the Chamber of Commerce v. BennettNew York Supreme Court · 1932
- People ex rel. Medical Society v. NeffAppellate Division of the Supreme Court of the State of New York · 1898
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- SAN FRANCISCO BOYS'CLUB v. County of MendocinoCalifornia Court of Appeal · 1967
- People ex rel. Provident Loan Society v. ChambersNew York Supreme Court · 1949
- America Press, Inc. v. LewisohnNew York Supreme Court · 1973
- Mt. Tabor Lodge No. 780 v. NordstromAppellate Division of the Supreme Court of the State of New York · 1954
1 more not listed; retrieve them via the Exa API.