Trustees of Stevens Institute of Technology v. Bowes

Supreme Court of New Jersey

Trustees of Stevens Institute of Technology v. Bowes

70 A. 730, 74 N.J.L. 80, 45 Vroom 80, 1906 N.J. Sup. Ct. LEXIS 30

CourtSupreme Court of New Jersey

DecidedNovember 12, 1906

StatusPublished

Cited by2 cases

This text of 70 A. 730 (Trustees of Stevens Institute of Technology v. Bowes) is published on Counsel Stack Legal Research, covering Supreme Court of New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Trustees of Stevens Institute of Technology v. Bowes, 70 A. 730, 74 N.J.L. 80, 45 Vroom 80, 1906 N.J. Sup. Ct. LEXIS 30 (N.J. 1906).

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Opinion

The opinion of the court was delivered by

Garretson, J.

This certiorari brings up an assessment of taxes made against the prosecutor for the year 1905 by the assessors of taxes of the city of Hoboken.

It appears from the return to the writ that taxes were assessed upon the property of the prosecutor by the description, “Plot 1, Gore 4, 562 Acres.”

The prosecutor claims to be exempt from taxation under “An act for the assessment and collection of taxes,” approved April 8th, 1903. Pamph. L., p. 394. It is provided by section 3: “The following property shall be exempt from taxation under this act, namely, ('4) all buildings actually and exclusively used for colleges, schools, academies and seminaries not conducted for profit. Also all buildings actually and exclusively used for public libraries, religious worship or for asylums or schools for feeble-minded or idiotic children and owned by corporations of this state authorized to cany on such charities and the land whereon the same are situated necessary to the fair use and enjoyment thereof, not exceeding five acres in extent for each.”

It appears from the testimony in the case that the prosecutor is a college not conducted for profit; that the building on the land assessed is a laboratory of chemistry, containing chemical laboratories, lecture-rooms and recreation-rooms, and the laboratories are used by the students in connection with their courses in chemistry. .It is also testified to by the president of Stevens Institute that the tract of land surrounds the laboratory and is necessary for its fair' use, and is to be used also for other buildings that are to go up there. There is nothing to contradict this testimony, and in the absence of evidence to the contrary the prosecutor has established its rights to have the property in question exempted from taxation.

The assessment will be set aside.

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The opinion of the court was delivered by

Garretson, J.

This certiorari brings up an assessment of taxes made against the prosecutor for the year 1905 by the assessors of taxes of the city of Hoboken.

It appears from the return to the writ that taxes were assessed upon the property of the prosecutor by the description, “Plot 1, Gore 4, 562 Acres.”

The prosecutor claims to be exempt from taxation under “An act for the assessment and collection of taxes,” approved April 8th, 1903. Pamph. L., p. 394. It is provided by section 3: “The following property shall be exempt from taxation under this act, namely, ('4) all buildings actually and exclusively used for colleges, schools, academies and seminaries not conducted for profit. Also all buildings actually and exclusively used for public libraries, religious worship or for asylums or schools for feeble-minded or idiotic children and owned by corporations of this state authorized to cany on such charities and the land whereon the same are situated necessary to the fair use and enjoyment thereof, not exceeding five acres in extent for each.”

It appears from the testimony in the case that the prosecutor is a college not conducted for profit; that the building on the land assessed is a laboratory of chemistry, containing chemical laboratories, lecture-rooms and recreation-rooms, and the laboratories are used by the students in connection with their courses in chemistry. .It is also testified to by the president of Stevens Institute that the tract of land surrounds the laboratory and is necessary for its fair' use, and is to be used also for other buildings that are to go up there. There is nothing to contradict this testimony, and in the absence of evidence to the contrary the prosecutor has established its rights to have the property in question exempted from taxation.

The assessment will be set aside.

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Bluebook (online)

70 A. 730, 74 N.J.L. 80, 45 Vroom 80, 1906 N.J. Sup. Ct. LEXIS 30, Counsel Stack Legal Research, https://law.counselstack.com/opinion/trustees-of-stevens-institute-of-technology-v-bowes-nj-1906.

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