For the prosecutor, John G. Dluhy and Frank W. Shershin.
For the defendants, Louis A. Fast, Joseph L. Lippman and Samuel I. Kessler.
Before Justices Case, Donges and Porter.
The opinion of the court was delivered by
DONGES, J. This certiorari was allowed to review certain judgments of the State Board of Tax Appeals, entered on
May 19th, 1942, in four appeals entitled "In the matter of the Appeal of West Ridgelawn Cemetery from the Assessment of Property in the City of Clifton, County of Passaic, for the year 1940." The property involved was assessed for taxation for the year 1940 by the City of Clifton as four separate parcels. Application for exemption was made to the Passaic County Board of Taxation upon the ground that the lands and improvements involved constituted non-taxable cemetery property, which applications were dismissed. Upon appeal to the State Board of Tax Appeals, the judgment of the Passaic County Board of Taxation was reversed and the assessments on all the parcels of property in question were canceled. West Ridgelawn Cemetery v. Clifton, 20 N.J. Mis. R. 399. The history and facts are fully set forth in the State Board's opinion.
It is unquestioned that the proofs before the State Board were that on October 1st, 1939, the assessing date, legal title to all of the lands in question was in respondent West Ridgelawn Cemetery, and that Cresthaven Cemetery Association, a rural cemetery association, had equitable title to the property. The lands were held to be exempt from taxation under R.S. 54:4-3.9 and R.S. 8:2-27.
Upon the proofs before the State Board we conclude there was no question of the ownership and no substantial dispute that title and interest to all of the land, as of the assessing date, was held by appropriate cemetery associations, and that the lands were dedicated to and used exclusively for cemetery purposes.
On the certiorari voluminous depositions were taken by prosecutor in an effort to show that, while title was in respondent, Cresthaven Cemetery Association, Inc., a business corporation, and, admittedly, not a cemetery association within the purview of the applicable statutes, was, in fact, the owner and that the rural cemetery association was merely holding an equitable interest for the benefit of the business corporation.
The testimony discloses that moneys were advanced by an individual and the business corporation to acquire the "Lockwood Tract" and to develop ...