Legal Opinion

People ex rel. Delphian Lodge v. Cahoon

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

Decided July 3, 1917PublishedCited by 6 opinions

Appeal by the defendants, Edward A. Cahoon and others, as assessors,' from an order of the Supreme Court, made at the Monroe Special Term and entered in the office of the clerk of the county of Seneca on the 23d day of March, 1916.

1Opinion of the Court

Kruse, P. J.:

The relator, a domestic fraternal association organized for charitable and benevolent purposes, is the owner of certain real *288property, consisting of a three-story brick block, situate in the village of Waterloo, N. Y., which it alleges is wholly exempt from taxation.

The building has four stores on the first floor, offices and banquet room on the second floor and a lodge room on the third floor. The stores and other parts of the building not used for a meeting place or other lodge purposes by the relator are rented.

The assessors valued the entire property at $6,500, and allowed…

2Cases cited1 opinion

  1. People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898

3Cited by6 opinions

  1. In re the Transfer Tax of the Estate of KennedyAppellate Division of the Supreme Court of the State of New York · 1934
  2. People ex rel. Syracuse Masonic Temple v. OstranderNew York Supreme Court · 1918
  3. In re the Estate of WatkinsNew York Surrogate's Court · 1922
  4. People ex rel. Lodge v. ClarkNew York Supreme Court · 1924
  5. People ex rel. Perry Temple Ass'n v. ClarkNew York Supreme Court · 1925

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