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JABERT OPERATING CORP. v. CITY OF NEWARK

16 N.J. Super. 505 (1951)

85 A.2d 216

JABERT OPERATING CORPORATION, PLAINTIFF-APPELLANT, v. CITY OF NEWARK, A MUNICIPAL CORPORATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 11, 1951.

Attorney(s) appearing for the Case

Mr. Milton M. Unger argued the cause for appellant (Messrs. Milton M. and Adrian M. Unger, attorneys; Mr. Sidney S. Jaffe on the brief).

Mr. Harry A. Pine argued the cause for respondent (Mr. Charles Handler, attorney; Mr. Pine on the brief).

Before Judges McGEEHAN, JAYNE and WM. J. BRENNAN, JR.

The opinion of the court was delivered by WILLIAM J. BRENNAN, JR., J.A.D.

For many years prior to 1949 property at 223-237 Washington Street, Newark, was listed by the city as exempt from taxation within R.S. 54:4-3.6 as property actually and exclusively used for charitable and religious purposes by its owner, The Salvation Army. Such ownership and use obtained on October 1, 1948, the date as of which assessments...

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