People ex rel. New York Lodge v. Purdy
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Lawson Purdy and others, as commissioners of taxes and assessments, from an order, of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 17th day of May, 1915, vacating, with costs, a certain assessment of $500,000 for the year 1914, made by the defendants against the property of the relator in the borough of Manhattan.
1Opinion of the Court
Smith, J.:
The relator claims exemption of the Elks’ Building in West Forty-third street, under section 4, subdivision 7, of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62). This section, after exempting the property of corporations or associations organized exclusively for purposes religious, charitable, etc., also exempts from taxation “ the real property of any fraternal corporation, association or body created to build and maintain a building or buildings for its meeting or meetings of the general assembly of its members, .or subordinate bodies of such fraternity and for the…
2Cases cited3 opinions
- Boston Lodge, No. 10, Benevolent & Protective Order of Elks v. City of BostonMassachusetts Supreme Judicial Court · 1914
- St. Louis Lodge No. 9, B. P. O. E. v. KoelnSupreme Court of Missouri · 1914
- Trustees of Green Bay Lodge, No. 259 v. City of Green BayWisconsin Supreme Court · 1904
3Cited by20 opinions
- Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
- In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
- People ex rel. Masonic Hall Ass'n v. WhiteAppellate Division of the Supreme Court of the State of New York · 1926
- People ex rel. Syracuse Masonic Temple v. OstranderNew York Supreme Court · 1918
- Benevolent Ass'n v. WintersmithCourt of Appeals of Kentucky · 1924
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