People Ex Rel. Society of the Free Church of St. Mary the Virgin v. Feitner
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made July 9, 1901, which reversed an order of Special Term confirming an assessment for taxation on the relator’s real property for the year 1899 and canceled such assessment. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made July 9, 1901, which reversed an order of Special Term confirming an assessment for taxation on the relator’s real property for the year 1899 and canceled such assessment. The facts, so far as material, are stated in the opinion. So much of relator’s property as was used on assessment day as a clergy house and rectory is exempt only to the extent of $2,000. (L. 1896, ch. 908, § 4, subd. 9.) There is no authority in the Tax Law for exempting so much of the real property of relator as is…
1Opinion of the CourtHaight, J.
The relator is a domestic corporation organized under chapter 218 of the Laws of 1854 exclusively for religious, charitable, benevolent and educational purposes, and for the moral and mental improvement of men and women. It is the owner of real property located in the city of Hew York consisting of a church building, a mission house, clergy house and a rectory. The commissioners of taxes and assessments assessed the mission house at $10,000, the clergy house at" $12,000, and the rectory at $8,000. The Special Term deducted $2,000 from the assessment against the clergy house and then confirmed…
2Cited by17 opinions
- State ex rel. Spillers v. JohnstonSupreme Court of Missouri · 1908
- First Congregational Church v. Board of ReviewIllinois Supreme Court · 1912
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
- State ex rel. Eveland v. EricksonSouth Dakota Supreme Court · 1921
- In re Mary Immaculate School of Eagle ParkAppellate Division of the Supreme Court of the State of New York · 1919
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