People ex rel. Catholic Union v. Sayles
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, William Sayles and others, as assessors of the city of Albany, from an order of the Supreme Gourt, made at the Columbia Special Term and entered in the office of the clerk of the county of Albany on the 17th day of- March, 1898, upon a writ of certiorari and the return thereto, directing that the assessment of $15,000, levied by said assessors upon a portion of the real estate of the relator in the city of Albany, be stricken from the assessment…
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Appeal by the defendants, William Sayles and others, as assessors of the city of Albany, from an order of the Supreme Gourt, made at the Columbia Special Term and entered in the office of the clerk of the county of Albany on the 17th day of- March, 1898, upon a writ of certiorari and the return thereto, directing that the assessment of $15,000, levied by said assessors upon a portion of the real estate of the relator in the city of Albany, be stricken from the assessment roll of said city.
1Opinion of the Court
Landon, J.:
The relator is a corporation organized exclusively for benevolent purposes,, and owns the real estate assessed. This consists of a lot upon the corner of Eagle street and Hudson avenue in the city of Albany, occupied by a large building, a portion of -which is used exclusively by the relator for carrying out thereupon one or more of the purposes of its organization, and that portion the assessors , properly exempted from taxation. The other portion is not so exclusively used — it consists of a large public hall, which the relator - leases, as suitable opportunities to do sa occur,…
2Cited by23 opinions
- Pratt Institute v. . City of New YorkNew York Court of Appeals · 1905
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
- People ex rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerAppellate Division of the Supreme Court of the State of New York · 1902
- Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
- People ex rel. Doctor's Hospital, Inc. v. SextonAppellate Division of the Supreme Court of the State of New York · 1944
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