Trustees of Stevens Institute of Technology v. Bowes

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,…