People ex rel. Thomas G. Clarkson Memorial College of Technology v. Haggett

Relator, located at Potsdam, St. Lawrence County, is a regularly chartered college, giving courses in engineering, chemistry and business administration. Under its charter it confers degrees both honorary and in course. It is not questioned that it qualifies to claim exemptions from taxation under subdivision 6 of section 4 of the Tax Law. As has been the common experience of educational institutions, its faculty, staff and student body have multiplied several times since the end of the war. To meet the demand for additional accommodations it has purchased and used several former residential…