Montclair Military Academy v. Bowden

The opinion of the court was delivered by

Ludlow, J.

For a number of years prior to and including the year 1895, John G. MacViear conducted a military academy in the town of Montclair. It had received contributions from citizens, but was his private property, subject to certain charges, and was conducted for his own benefit. Under the Tax act of 1866 {Rev., p. 1150), the buildings and lands of this academy were exempt from taxation. Englewood School v. Chamberlain, 26 Vroom 292.

Under color of an- amendment passed May 16th, 1894 {Gen. Stat., p. 3320), Montclair has now attempted to tax such…