Mount Pleasant Cemetery Co. v. Mayor of Newark

The opinion of the court was delivered by

Beasley, Chief Justice.

The solution of the question involved in this controversy appears to depend rather on the ascertainment of a fact, than on the settlement of any matter of law.

The inquiry is, whether or not an assessment upon the burying ground of the plaintiff in error, by virtue of proceedings to widen one of the streets in Newark, is legal.

This tax the cemetery company resists, on the ground that it is entitled to exemptions from such burthens by force of the sixth section of its charter, which enacts, “ that the premises, burial lots, vaults,…