Essex Troop v. State Tax Commissioner

Pee Cueiam.

The question presented by the return to this writ of certiorari is whether the lands of the prosecutor, Essex Troop, which is a private corporation organized under “An act to incorporate associations not for pecuniary profit,” is exempt from taxation by virtue of section 203, subdivision 3 of the Tax act of 1918 as amended by chapter 338 of laws of 1927, page 790.

The question seems to come down to one of statutory construction. The town of West Orange imposed a tax for the year 1929 and a tax for the year 1930, of course upon the theory that the prosecutor was not exempt, because…