Legal Opinion
Mausoleum Builders v. State Board of Taxes & Assessments
Supreme Court of New Jersey
Decided March 5, 1917PublishedCited by 5 opinions
On appeal from the Supreme Court, whose opinion is reported in 88 N. J. L. 592.
1Opinion of the Court
The opinion of the court was delivered by
Gummere, Chief Justice.
This is an appeal from a judgment of the Supreme Court in a certiorari proceeding brought to test the validity of a tax* assessed by the borough of Totowa upon a building erected- by the “Mausoleum Builders of Xew* Jersey” for purposes of sepulture. The claim of the owners of the building, who were the prosecutors below and are the appellants here, was and is that this property is immune from taxation under section 3, paragraph 6, of the General Tax act of 1903 (('omp. tUat., p. 5083), which exempts “graveyards not exceeding* ten…
2Cases cited2 opinions
- Morgan v. LouisianaSupreme Court of the United States · 1876
- Picard v. East Tennessee, Virginia & Georgia RailroadSupreme Court of the United States · 1889
3Cited by5 opinions
- West Ridgelawn Cemetery v. State Board of Tax AppealsSupreme Court of New Jersey · 1940
- Town of Dover v. Knights of Columbus Home Ass'nNew Jersey Tax Court · 1946
- Preparatory Training Institute v. City of TrentonNew Jersey Tax Court · 1941
- Essex Troop v. State Tax CommissionerSupreme Court of New Jersey · 1932
- West Ridgelawn Cemetery v. City of CliftonNew Jersey Tax Court · 1942