Young Women's Christian Ass'n v. City of New York

Headnote

Tax — assessment — exemption — benevolent associations — action to cancel assessments levied upon real property of benevolent association used in part as public restaurant.

Young Women’s Christian Assn. v. City of New York, 217 App. Div. 406 , affirmed.

Appeal from a judgment, entered June 24, 1926, upon an order of the Appellate Division of the Supreme Court in the first judicial department, reversing a judgment in favor of plaintiff entered upon a decision of the court on trial at Special Term and directing a dismissal of the complaint. The action was in equity for cancellation of taxes assessed upon real property of the plaintiff for the years 1920, 1921 and 1922. The property in question, situated at the corner of Hudson and West Twelfth street in the city of New York, was used as a rooming and boarding house for working girls, and operated on a cost basis. A restaurant was also conducted in which meals were served not only to the occupants of the building but to the public. The Appellate Division held that the assessments complained of were not illegal.