Institute of Holy Angels v. Borough of Fort Lee

The opinion of the court was delivered by

Swayze, J.

The tax involved in this case is upon one of the lots which we have heretofore held to be taxable. Institute of Holy Angels v. Bender, 50 Vroom 34. The prosecutors *546claim that the land is exempt because since that decision a building has been erected thereon. This building was in course of construction during the year in which the tax was imposed, and was not yet in use at the time the evidence was taken under this writ during the present year. The language of the statute exempts all buildings actually and exclusively used for colleges,…