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PEOPLE EX REL. WATCHTOWER BIBLE SOC. v. HARING

286 A.D. 676 (1955)

The People of the State of New York ex rel. Watchtower Bible and Tract Society, Inc., Appellant, v. Percy H. Haring et al., Constituting The Board of Assessors of Taxes of the Town of Lansing, Tompkins County, Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

November 23, 1955.

Attorney(s) appearing for the Case

Hayden C. Covington for appellant.

Armand L. Adams and Charles H. Newman for respondents.

FOSTER, P. J., BERGAN and ZELLER, JJ., concur; COON, J., taking no part.

HALPERN, J.

The appellant brought this proceeding to review the assessment of taxes for the year 1954 upon a farm known as Kingdom Farm in the town of Lansing, Tompkins County, New York, it being the appellant's contention that the farm was exempt from taxation under subdivision 6 of section 4 of the Tax Law as real property used exclusively for the carrying out of religious and charitable purposes.

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