State, Ex Rel. The Benedictine Sisters of Elizabeth v. City of Elizabeth

• Court: New Jersey Supreme Court
• Writing for the Court: VAN SYCKEL, J.
• Citation: State v. City of Elizabeth, 13 A. 5, 50 N.J.L 347 (N.J. 1888)
• Decision Date: 15 February 1888
• Parties: THE STATE, EX REL. THE BENEDICTINE SISTERS OF ELIZABETH, v. THE CITY OF ELIZABETH ET AL

13 A. 5

50 N.J.L 347

STATE (BENEDICTINE SISTERS OF ELIZABETH, Prosecutors)

v. CITY OF ELIZABETH et al.

Supreme Court of New Jersey.

February 27, 1888.

(Syllabus by the Court.)

On certiorari.

Argued at November term, 1887, before Justices DEPUE, VAN SYCKEL, and KNAPP.

Alward & Parrot, for plaintiffs. Frank Bergen, for defendant.

VAN SYCKEL, J. This is an application for a writ of certiorari to review an assessment made against the relators upon their lands in the city of Elizabeth, by the commissioners appointed under the Martin act. The ground upon which the writ is asked for is that the said lands assessed are entitled to be wholly exempt from assessment by force of an act of the legislature of this state. The report of the commissioners was filed, duly advertised, and an opportunity given to all parties interested to be heard before the circuit court of Union county, and thereafter confirmed. The third section of the Martin act provides that the report of assessment when so confirmed shall be final and conclusive upon the said city, and upon all persons owning or having any interest in or lien upon the said lands, and against all persons whomsoever. The tenth section provides that no writ of certiorari shall be allowed to contest or set aside any tax or assessment fixed by said commissioners, unless the party applies for the writ within six months after the...