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Trustees of Y.M. and Y.W.H.A. v. State Board of Tax Appeals

Decided: September 16, 1938.

TRUSTEES OF Y.M. AND Y.W.H.A., OF NEWARK, APPELLANT,
v.
STATE BOARD OF TAX APPEALS AND CITY OF NEWARK, RESPONDENTS



On appeal from the Supreme Court, whose opinion is reported in 119 N.J.L. 504.

For the appellant, Kessler & Kessler.

For the respondents, James F. X. O'Brien.

PER CURIAM.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion per curiam in the Supreme Court.

For affirmance -- THE CHANCELLOR, CASE, BODINE, DONGES, HEHER, PORTER, WELLS, WALKER, JJ. 8.

For reversal -- PERSKIE, HETFIELD, DEAR, WOLFSKEIL, RAFFERTY, JJ. 5.

PERSKIE, J. (Dissenting.) With greatest respect for the majority view of my colleagues, I do not concur in the result reached by them.

The question requiring decision in this case, as I see it, is whether the property of an association otherwise exempt from taxation, by virtue of Rev. Stat. 54:4-3.6 shall lose its exemption when, as here, that association permits other civic, educational, religious and charitable associations to use parts of its building and facilities, rent free, and, for non-profit making purposes.

First: Appellant was incorporated in 1921 pursuant to chapter 217, Pamph. L. 1921, p. 694. Cf. Rev. Stat. 16:19-1 to 9. It has steadfastly adhered to its chartered objectives. It owns a three-story building at High and West Kinney streets, Newark, New Jersey. Generally stated, the building consists of an auditorium, a library, sixteen club rooms, gymnasium, swimming pool, recreation rooms and offices. What exclusive and actual use does appellant make of that building?

Concededly, appellant uses its building for purposes which under the provisions of Rev. Stat. 54:4-3.6 exempts it from taxation. Appellant also permits the Jewish Guidance Bureau, which deals with problems concerning delinquent boys and girls, the Jewish Educational Society, which deals with the education of the youth, and the New Jersey Federation of Y.M. and Y.W.H.A.'s, which deals with the general activities of both organizations, to occupy office space in its building and occasionally also permits them to use its auditorium, but always rent free.

In addition thereto, appellant further permits other civic and religious groups, without regard to race, color or creed, to use its auditorium, upon stated occasions, for educational, philanthropic, religious and civic purposes providing the use to be made thereof is first approved by appellant, and providing further the contemplated use is permitted under the act and is not for profit making purposes. The charge for such use, if ...


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