65 N.Y.S. 587 | N.Y. Sup. Ct. | 1900
This is a proceeding by certioi’ari, brought to set aside an assessment of real property to the relator, an association which has been in existence since 1828, incorporated, as stated in its charter, for the purpose of the “ cultivation of the arts of design.” The relator, the Rational Academy of Design, claims exemption from taxation under section 4, subdivision 7, of the Tax Law (chap. 908, Laws of 1896), which provides that “ The real property of an association or corporation organized, exclusively for the moral or mental improvement of men or women, or for religious, bible tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more of such purposes, and used exclusively for carrying out thereupon one or more of such purposes, and the personal property of any such corporation or association, shall be exempt- from taxation. The real property of any such corporation or association entitled to such exemption held by it exclusively for one or more of such purposes, and from which no rents, profits or income are derived, shall be so exempt, though not in actual use therefor, by reason of the absence of suitable buildings or improvements thereon, if the construction of such buildings or improvements is in progress, or is in good faith contemplated by such corporation or association.” The association was the owner of the premises comer of Twenty-third street and Fourth avenue, where it had been located since late in the fifties, having put up the building there during the Civil war. At the time of the assessment the relator had' sold the Twenty-third street premises, but occupied the same as a tenant of the owner, to whom it had sold in 1895, and had purchased a new site, consisting of vacant lots on-
Ordered accordingly.