Congregation of the Mission of Saint Vincent De Paul v. Brakeley

The opinion of the court was delivered by

Gummere, J.

This writ brings before the court an assessment for taxes laid upon the property of the prosecutor in the year 1900. The ground upon which the taxes are sought to be set aside is that the property upon which they were laid was, at the time of their assessment, used exclusively for charitable purposes, and was therefore non-taxable, under-section 200 of our General Tax law, which exempts from taxation “all buildings used exclusively for charitable purposes,, with the lands whereon the same are erected, and which may be necessary for the fair…