People ex rel. Unity Congregational Society v. Mills

Relator, a religions corporation, the owner .of chnrch property located in the borough of Manhattan, denied exemption from taxation of its property, seeks a review of that determination.

Circumstances having changed, relator abandoned its use of the property as a place of worship. In 1942, the parent body of relator leased the property for a term of three years, at a graduated rental of $1,600, $1,700 and $1,800 per year, to an unrelated religious corporation which covenanted and has since used the premises exclusively for religious purposes.

However laudable and socially desirable the use of…