Paterson Rescue Mission v. High
Decision Date | 13 November 1899 |
Citation | 64 N.J.L. 116,44 A. 974 |
Parties | PATERSON RESCUE MISSION v. HIGH et al. |
Court | New Jersey Supreme Court |
Certiorari by Paterson Rescue Mission against William High, receiver of taxes, and the city of Paterson, to review an assessment of taxes. Assessment set aside.
Argued June term, 1899, before DEPUE, LUDLOW, and GUMMERE, JJ.
Eugene Stevenson and John B. Humphreys, for prosecutor.
Thomas C. Simonton, for defendants.
This certiorari brings up an assessment of taxes in the city of Paterson for the year 1898. The taxes were assessed against the Paterson Rescue Mission on four lots on Mill street at a valuation of $11,400, amounting to $280.44. The Paterson Rescue Mission was Incorporated April 2, 1895, under the provisions of an act of the legislature entitled "An act to incorporate benevolent and charitable associations," and the several supplements thereto (1 Gen. St. 149 et seq.). The act under which this incorporation was effected provides: "That the sole and exclusive objects of incorporations under this act shall be to relieve or support such of the members thereof or such other persons as shall by sickness, casualty, old age or other causes be rendered incapable of attending to their usual occupation or calling; to discourage intemperance and diffuse the principles of benevolence and charity; * * * to give and extend benevolent and charitable relief and assistance to persons who are not members or corporators; to promote religion, morality or industry by local missions or Sunday schools or schools of a charitable nature, and other charitable objects; any one or more of the above objects may be provided for in the constitution and by-laws of such corporation, which shall have power to provide for such necessary expenses as shall accrue by carrying into effect the said object or objects; and no part of the funds of such corporation shall be used for banking purposes or in any manner except as provided in this act." That this institution is a charity, within the designation of St. 43 Eliz. c. 4, in the comprehensive sense in which the terms "relief of aged, impotent, and poor people" have been construed, is too clear to require discussion or elucidation. The city seeks to justify the imposition of this tax by reason of the methods by which the charity is administered. The land on which the work of the institution is earned on was conveyed to the corporation by Sherman R. Merrill and wife, in 1895, for the nominal consideration of one dollar. There were no buildings on the land at the time of the conveyance. The building in this assessment is valued at $9,000. The building and furniture cost $14,000. The means to erect this building were obtained as follows: Dr. Merrill donated $4,000, about $1,000 was obtained by contributions from other persons, and a mortgage was placed on the property to the Paterson Safe-Deposit & Trust Company for $10,000. The entire property of the corporation is used for its charitable work, and for no other purpose. The institution is the only place in the city of Paterson offering an asylum for aged men whose physical disabilities are such as to render them unfit for work, and is also an asylum for crippled, deformed, and mentally deficient persons unable to contribute to their own support. The methods by which this charitable scheme is carried out are these: The corporation purchases wood, which is worked up on the premises into kindling wood, and the proceeds are sold by the mission in the city of Paterson. The mission is sustained by the profits of the wood yard and receipts from subscribers. The superintendent describes the method by which this charitable scheme is carried out as follows: The mission wood yard expenses, keeping horses and wagons for peddling the kindling wood, interest on the mortgage, etc., are paid from the receipts of the wood sales and from the subscribers as a general fund. Whatever profits there are after paying expenses go into the funds of the institution. The treasurer's report shows that for the year ending April 1, 1899, $2,090 was received from subscriptions; from wood sales, $9,541.55; and payment for meals and lodgings, $184.46. The...
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