On appeal from the Supreme Court, whose per curiam opinion is printed in 8 N.J. Mis. R. 236.
For the appellant, Louis A. Fast and Merritt Lane.
For the respondents, John C. Barbour and Adolf L. Engelke.
The opinion of the court was delivered by
CAMPBELL, J. This is an appeal from a judgment of the Supreme Court dismissing a writ of certiorari issued for the purpose of reviewing the legality of the assessment and sale for taxes of lands of the appellant, West Ridgelawn Cemetery. The assessments were for the years 1922 and 1923.
The appellant was duly incorporated on October 3d, 1905, as a cemetery association, under the act entitled "An act to authorize the incorporation of rural cemetery associations and regulate cemeteries" (1 Comp. Stat., p. 372), and on December 12th, of the same year, obtained the consent and approval of the township committee of the township of Acquackanonk, acting as a board of health, to the location of such cemetery as required by the act before referred to.
Three tracts of land seem to have been considered necessary for the purpose and in order to assemble them, separate conveyances therefor were taken by the Passaic Trust and Safe Deposit Company.
These there tracts consisted of the acreages of sixty-six, lying generally west of Dwasline road, two and ninety-three-one-hundredths and fourteen and fifty-one one-hundredths, lying contiguous and both being generally east of Dwasline road. The trust company which took title to these three tracts for the purpose of assembling them conveyed them to the appellant cemetery association in July, 1908, and such deed of conveyance provided "that the said land is to be used by the grantee, its successors and assigns, for cemetery purposes only."
While formerly in the township of Acquackanonk the lands finally, and at the time of the assessment for taxes here under consideration, came within the corporate limits of the city of Clifton. In assessing them for taxation purpose they were described in the tax rolls as two plots. The first tract of
sixty-six acres was designated as "block 270, plot 25, Dwasline road, sixty-six acres" and the second and third tracts were combined and described as "block 281, plot 30-42, Passaic avenue, seventeen and one-half acres."
Both tracts were sold for the unpaid taxes of 1922 and 1923; the sixty-six acre tract to the city of Clifton and the seventeen and one-half acre tract to the Harrington company.
On June 25th, 1928, the cemetery association filed a bill in Chancery, against the Harrington company and the city of Clifton, for the purpose of quieting title to its lands because of the disturbance thereto by the ...