People ex rel. National Academy of Design v. Feitner

This is a proceeding by certioi’ari, brought to set aside an assessment of real property to the relator, an association which has been in existence since 1828, incorporated, as stated in its charter, for the purpose of the “ cultivation of the arts of design.” The relator, the Rational Academy of Design, claims exemption from taxation under section 4, subdivision 7, of the Tax Law (chap. 908, Laws of 1896), which provides that “ The real property of an association or corporation organized, exclusively for the moral or mental improvement of men or women, or for religious, bible tract,…