Carteret Academy v. State Board of Taxes & Assessment

The opinion 'of the court was delivered by

Minturn, J.

This is a certiorari to review an assessment of taxes imposed upon the land and buildings owned by the prosecutor, and occupied by it as a school. The premises are in the city of Orange. A similar assessment for the year 1931 was reviewed and sustained by this court in Carteret Academy v. State Board of Taxes and Assessment, affirmed by the Court of Errors and Appeals, 98 N. J. L. 868. That opinion held that the proofs then adduced did not satisfy the court that the purpose and objects of the school were fundamentally charitable or…