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PRINCETON UNIV. PRESS v. BOROUGH OF PRINCETON

35 N.J. 209 (1961)

172 A.2d 420

PRINCETON UNIVERSITY PRESS, PETITIONER-APPELLANT, v. THE BOROUGH OF PRINCETON, RESPONDENT-RESPONDENT.

The Supreme Court of New Jersey.

Decided June 30, 1961.

Attorney(s) appearing for the Case

Mr. George H. Barlow argued the cause for petitioner-appellant (Messrs. Katzenbach, Gildea & Rudner, attorneys; Mr. Albridge C. Smith 3rd, of counsel).

Mr. Peter T. Bacsik, on the brief and of counsel, argued the cause for respondent-respondent (Mr. John F. McCarthy, Jr., attorney).

The opinion of the court was delivered by SCHETTINO, J.

The issue before us is whether the property of Princeton University Press (hereafter referred to as the Press) is tax exempt within the meaning of N.J.S.A. 54:4-3.6.

The Borough of Princeton assessed a tax for land, improvements and personalty for 1957. The Mercer County Board of Taxation denied petitioner's claim of exemption. This action was affirmed...

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