Trustees of Young Men's Christian Ass'n v. City of Paterson

The opinion of the court was delivered by

Dixon, J.

The question for decision in this case is whether the property of the prosecutors was, in .1896, exempt from taxation under that clause of the supplement to the Tax act-passed May 16th, 1894 (Gen. Stat., p. 3320), which exempts-“all buildings used exclusively for charitable purposes, with the land whereon the same are erected, and which may be-necessary for the fair enjoyment thereof.”

The case shows that in 1896 the association consisted of about one hundred full members, who each paid an annual fee of $ 10; of about one hundred and eighty…