Institute of Holy Angels v. Bender

The opinion of the court was delivered by

Swayze, J.

The prosecutor claims exemption from taxation on its real estate upon the ground that it is a school not *35conducted for profit within section 3, placitum 4, of the Tax act of 1903. Pamph. L., p. 395. Three tracts of land are involved — first, the main tract of something more than seven acres, on which were located all the buildings of the prosecutor at the time of the assessment now in question on May 20th, 1908; second, the LaTours tract upon which a new building was erected shortly afterwards; third, the Linwood avenue tract of four acres.…