Case Name: The People of the State of New York ex rel. Masonic Hall Association of Saratoga Springs, N. Y., Appellant, v. James B. White, as Commissioner of Accounts, Assessor and City Clerk of the City of Saratoga Springs, N. Y., and Clarence H. Knapp and Others, Comprising the City Council of the City of Saratoga Springs, N. Y., Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1926-11
Citations: 218 A.D. 801
Docket Number: 
Parties: The People of the State of New York ex rel. Masonic Hall Association of Saratoga Springs, N. Y., Appellant, v. James B. White, as Commissioner of Accounts, Assessor and City Clerk of the City of Saratoga Springs, N. Y., and Clarence H. Knapp and Others, Comprising the City Council of the City of Saratoga Springs, N. Y., Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 218
Pages: 801–801

Head Matter:
The People of the State of New York ex rel. Masonic Hall Association of Saratoga Springs, N. Y., Appellant, v. James B. White, as Commissioner of Accounts, Assessor and City Clerk of the City of Saratoga Springs, N. Y., and Clarence H. Knapp and Others, Comprising the City Council of the City of Saratoga Springs, N. Y., Respondents.

Opinion:
Motion granted, and the following questions certified: "1. Is the relator such a 'fraternal corporation created to build and maintain a building or buildings for its meeting,' etc., as is referred to in section 4, subdivision 7, of the Tax Law, and as such is it entitled to exemption from taxation? 2. Is the relator entitled to have its property in question exempted from taxation under any other provision of section 4, subdivision 7, of the Tax Law? 3. Did the relator waive any right that it may have had to partial exemption by reason of the claim made by it on grievance day and in its petition for certiorari to review the assessment? " Present — Cochrane, P. J., H. T. Kellogg, Van Kirk, Hinman and McCann, JJ.