Young Men's Christian Ass'n v. Mayor of New York
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme-Court in the first judicial department, entered upon an order made February 16, 1887, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial at Special Term. This action was brought to have a tax assessed upon certain real estate belonging to plaintiff adjudged void and to have the same canceled of record and the defendant restrained from collecting the same.
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Appeal from judgment of the General Term of the Supreme-Court in the first judicial department, entered upon an order made February 16, 1887, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial at Special Term. This action was brought to have a tax assessed upon certain real estate belonging to plaintiff adjudged void and to have the same canceled of record and the defendant restrained from collecting the same. The plaintiff is not a “ religious society ” within the meaning of the statutes relating to taxation. (Laws of 1882, chap. 410, § 827;…
1Opinion of the CourtFinch, J.
The only question presented by this appeal is whether the Young Men’s Christian Association, located in the •city of Hew York, is liable to taxation upon the portion of its property in that city known as the Bowery Institute. Ho special act secures such exemption. By the terms of its original charter the corporation was shielded from taxation up to the limit of $100,000 (Laws of 1866, chap. 350), but later the provision was amended so as to exempt all the real estate of the Association situated on the south-west corner of Twenty-third street and Fourth avenue so long as it should be…
2Cases cited1 opinion
- Ass'n for the Benefit of Colored Orphans v. Mayor of New YorkNew York Court of Appeals · 1887
3Cited by21 opinions
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
- Parker v. QuinnUtah Supreme Court · 1901
- Leeds v. HarrisonSupreme Court of New Jersey · 1952
- Trustees of Green Bay Lodge, No. 259 v. City of Green BayWisconsin Supreme Court · 1904
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