Rosedale Cemetery Ass'n et al v. Linden Tp

• Decision Date: 11 June 1906
• Citation: 73 N.J.L. 421,63 A. 904
• Parties: ROSEDALE CEMETERY ASS'N et al v. LINDEN TP.
• Court: New Jersey Supreme Court

63 A. 904

73 N.J.L. 421

ROSEDALE CEMETERY ASS'N et al

v. LINDEN TP.

Supreme Court of New Jersey.

June 11, 1906.

(Syllabus by the Court.)

Certiorari by the Rosedale Cemetery Association and the Linden Cemetery Association to review an assessment in the township of Linden. Taxes confirmed.

Argued February term, 1906, before GARRISON, SWAYZE, and GARRETSON, JJ.

M. T. Rosenberg, for prosecutors. Theodore C. English, for defendant.

GARRETSON, J. The prosecutors, duly incorporated cemetery associations, claim exemption from municipal taxation upon their miscellaneous personal property, consisting of horses, hearses, carriages, agricultural implements, tools, and other articles used exclusively in and about the cemeteries of said associations and for burials in the cemeteries owned by them. The prosecutors base their claim for exemption from taxation upon section 8 of "An act to authorize the incorporation of rural cemetery associations and regulate cemeteries" (Gen. St. p. 349), which provides "that the cemetery lands and property of any association formed pursuant to this act or otherwise incorporated as well as bonds and mortgages given to secure the purchase money of such cemetery lands shall be exempt from all public taxes, rates or assessments and shall not be liable to be sold on execution or be applied in payment of debts due from any individual proprietors, but the proprietors of lots or plots in such cemeteries, their heirs or devisees may hold the same exempt therefrom so long as the same shall remain dedicated to the purpose of a cemetery and during that time, no street, road, avenue or thoroughfare shall be laid through such cemetery or any part of the lands held by such association for the purpose aforesaid without the consent of the trustees of such association except by special permission of the Legislature of the State." This section is substantially the same as section 1, Act March 14, 1879 (P. L. p. 318; Gen. St. p. 360. § 56) amending section 10, Act March 14, 1851.

The prosecutors insist that the word "property," as used in the eighth section, supra, means personal property. All exemptions from general taxation are to be considered strictly; the resolution, in case of doubt, being in favor of the rule which subjects all property to a just share of the public burdens. In State v. Krollman, Collector, 38 N. J. Law, 574, the exemption from taxation of "the endowment or fund of any religious society, college" etc., was held not to include an endowment of a religious society, college, etc., consisting of land. An exemption from taxation of buildings erected and used for religious purposes was held not to exempt a parsonage erected by a religious society on their church lot. State v. Axtell, 41 N. J. Law, 117; Little v. Bowers, 46 N. J. Law, 300; State Board of Assessors v. Paterson, etc., R. R., 50 N. J. Law, 447, 14 Atl. 610; Presbyterian Board v. Fisher, 68 N. J. Law, 143, 52 Atl. 228. Tax exemptions are not favored and must be given the most rigid admissible construction. Cooper Hospital v. Camden, 70 X. J. Law, 478, 57 Atl. 260. It is in accordance with the common wish of mankind that the places where the dead are buried should be protected and preserved against the interference of possible sales for unpaid taxes, or under execution for debts, and be kept free from all molestation or desecration. These legislative exemptions of cemetery property are the expression of that wish. But it is not perceived how that wish is made effectual by exemption from taxation property not used for burial places that has no associations connected with it, and may be disposed of by the association at any time, to any...