Legal Opinion
In Re Board of Foreign Missions of the Methodist Episcopal Church
New York Court of Appeals
Decided December 31, 1926PublishedCited by 17 opinions
1Opinion of the CourtCrane, J.
The Board of Foreign Missions of the Methodist Episcopal Church, owning property in the city of Yonkers, was assessed by the board of assessors of that city for the taxes of 1921. Being a corporation organized exclusively for religious, charitable, benevolent and missionary purposes, it would ordinarily be exempt •from taxation under subdivision 7 of section 4 of the Tax Law (Cons. Laws, ch. 60). The board of assessors ’taxed the relator for the reason that it had failed to use some or all of its property exclusively for the purposes of its incorporation. In other words, it had received an…
2Cases cited4 opinions
- People Ex Rel. Mizpah Lodge No. 518 of the Independent Order of Odd Fellows v. BurkeNew York Court of Appeals · 1920
- People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. Adelphi College v. WellsAppellate Division of the Supreme Court of the State of New York · 1904
- People Ex Rel. Adelphi College v. . WellsNew York Court of Appeals · 1905
3Cited by17 opinions
- Yeshivath Shearith Hapletah v. Assessor of FallsburgNew York Court of Appeals · 1992
- Genesee Hospital v. WagnerAppellate Division of the Supreme Court of the State of New York · 1975
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- Faculty-Student Ass'n v. SharkeyAppellate Division of the Supreme Court of the State of New York · 1970
- Shrine of Our Lady of Martyrs v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1972
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