Legal Opinion

People ex rel. Schenectady Odd Fellows Temple Ass'n v. McMillan

Appellate Division of the Supreme Court of the State of New York

Decided December 28, 1921PublishedCited by 5 opinions

Appeal by the relator, The Schenectady Odd Fellows Temple Association, from a judgment of the Supreme Court in favor of the defendants, entered in the office of the clerk of the county of Schenectady on or about the 5th day of August, 1921, upon the decision of the court rendered after a trial at the Schenectady Special Term, dismissing a writ of certiorari.

1Opinion of the Court

Judgment unanimously affirmed, with costs, on the opinion of Whitmyer, J., at Special Term.

The.following is the opinion delivered at Special Term: Whitmyer, J.:

This is a proceeding to review the 1920 assessment of $20,000 upon relator’s real property, at the corner of Hawk and State streets, Schenectady, N. Y., solely upon the claim that the property is not assessable, under section 4, subdivision 7, of the Tax Law. * This section first exempts the real property of a corporation or association organized exclusively for religious, bible, tract, charitable, benevolent and other purposes and…

2Cases cited3 opinions

  1. People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
  2. People ex rel. New York Lodge v. PurdyAppellate Division of the Supreme Court of the State of New York · 1917
  3. People Ex Rel. New York Lodge No. 1 of Benevolent & Protective Order of Elks v. PurdyNew York Court of Appeals · 1918

3Cited by5 opinions

  1. Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
  2. People ex rel. Masonic Hall Ass'n v. WhiteAppellate Division of the Supreme Court of the State of New York · 1926
  3. In re the Estate of WatkinsNew York Surrogate's Court · 1922
  4. People ex rel. Troy Masonic Hall Ass'n v. ByrneNew York Supreme Court · 1925
  5. People ex rel. Manhattan & Bronx Councils, Inc. v. MillerNew York Supreme Court · 1937

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