State v. Lantz
Supreme Court of New Jersey
This writ of certiorari brings up an assessment of taxes. The facts appear in the following.state of the case agreed upon and signed by the respective attorneys: The prosecutor resides in Belvidere, Warren county.
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This writ of certiorari brings up an assessment of taxes. The facts appear in the following.state of the case agreed upon and signed by the respective attorneys: The prosecutor resides in Belvidere, Warren county. On •June 9th, 1884, the trustees of the Second Presbyterian Church of Oxford executed a mortgage to John W. Booth to ••secure $2,500. ' ■This mortgage is upon a lot in Oxford township, fifty feet front and one hundred and fifty feet deep, on which there is erected a building used for religious worship known as “ The •Second-Presbyterian Church of Oxford.” Booth was assessed in said…
1Opinion of the Court
The opinion of the court was delivered by
Reed, J.
The question propounded is, whether a mortgage upon land which is exempt from taxation is liable to taxation. Immunity is claimed by the mortgagee under the language of the first section of the act of 1876. Rev., p. 1163, ■§ 109. This section provides that hereafter no mortgage or •debt secured thereby shall be assessed for taxation unless a deduction therefor shall have been claimed by the owner of the land and allowed by the assessor. No deduction on ■account of the present mortgage was or could have been ■claimed by the owner of the land.
It…
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- Newark v. Mayor of North ArlingtonSupreme Court of New Jersey · 1900
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