Young Men's Christian Ass'n v. State Board of Tax Appeals

The opinion of the court was delivered by

Donges, J.

This writ of certiorari brings up a determination of the state board of tax appeals affirming an assessment for purposes of taxation upon property of the prosecutor, Young Men’s Christian Association of Ridgewood, New Jersey.

The prosecutor claims exemption from taxation on its real and personal property under Pamph. L. 1931, p. 904:

“All buildings actually and exclusively used in the work of associations and corporations organized exclusively for the moral and mental improvement of men, women and children, or for religious, charitable or…