State v. Mercer County Board of Taxation

The opinion of the court was delivered by

Donges, J.

The writ of certiorari in this ease brings up for review an assessment and imposition of taxes by the city of Trenton on certain property of the State of New Jersey, located in the rear of the state capitol and known as Stacy Park, for the year 1935.

The assessments were levied under and pursuant to the provision of chapter 438 of the laws of 1933 (Pamph. L., p. 1228) which provides that “all lands in the State of New Jersey, used or to be used solely for park purposes, whether the same be owned by the State, held in trust or for the use of…