City of Hoboken v. East German Annual Conference of the Methodist Episcopal Church

Quinn, President.

The property involved herein was ordered exempt from taxation for the year 1939 by the Hudson County Board of Taxation. Legal title to the property is in respondent, an incorporated organization having the status of governing body over a number of churches of the Methodist Episcopal Church in this state. The building was in actual use upon the assessing date, however, not by respondent, but by Good Will Industries of New Jersey, a separate and independent corporation, organized upon the initiative of the church, for purposes of rehabilitation of aged, indigent and crippled…