Church v. Mayor of New York

This action was brought to have a certain tax assessed for the year 3SS2 upon a certain lot and building of the plaintiff in the city of New York, adjudged void; to have the lien created thereby removed as a cloud upon plaintiff’s title, and to perpetually restrain the defendant’s from collecting the tax. The tax is valid upon its face, and .constitutes an apparent lien, hut the plaintiff contends that, at the time of the assessment ol' the tax, the *309premises in question were exempt by law from taxation by reason of their ownership and use.

The evidence shows that, at the time in question, the…