
    The People of the State of New York ex rel. New York Lodge No. 1 of the Benevolent and Protective Order of Elks, Appellant, v. Lawson Purdy et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents.
    
      People ex rel. N. Y. Lodge No. 1, B. P. O. E. v. Purdy, 179 App. Div. 805, affirmed.
    (Argued November 12, 1918;
    decided November 26, 1918.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 2,'1918, which reversed an order of Special Term vacating an assessment for taxation against real property of the relator and confirmed said assessment. The relator claimed exemption under subdivision 7 of section 4 of the Tax Law. The Appellate Division held that the property in question, which was used largely for club and social purposes, was not within either the letter or the spirit of the exemption clause of the statute.
    
      Herbert C. Smyth and Maurice Deiches for appellant.
    
      William P. Burr, Corporation Counsel (William H. King and Jesse F. Orton of counsel), for respondents.
   Order affirmed, with costs; no opinion.

Concur: His cock, Ch. J., Chase, Collin, Cuddeback, Hogan, McLaughlin and Crane, JJ.  