Camp No. 62, Patriotic Order of Americans v. City of Camden

Quinn, President.

A two-story dwelling, owned by the petitioner and situated in the city of Camden, was duly assessed for taxation by the local assessors for the year 1939. Petitioner claims right to exemption from taxation for this property as used in the work and for the purposes of a fraternal organization or lodge, within the contemplation of R. S. 54:4-3.26. An appeal for exemption to the Camden County Board of Taxation was dismissed.

Petitioner was incorporated in 1937 as an association not for pecuniary profit, and its purposes, as recited in its certificate of incorporation are:

“2. The…