W. Ridgelawn Cemetery v. City of Clifton

• Decision Date: 16 May 1932
• Docket Number: No. 186.,186.
• Parties: WEST RIDGELAWN CEMETERY v. CITY OF CLIFTON et al.
• Court: New Jersey Supreme Court

160 A. 534

WEST RIDGELAWN CEMETERY

v. CITY OF CLIFTON et al.

No. 186.

Court of Errors and Appeals of New Jersey.

May 16, 1932.

Syllabus by the Court.+++

1. Upon an appeal from a judgment of the Supreme Court upon proceedings in certiorari to review an assessment for taxes, the finding of the Supreme Court upon questions of fact is a finality.

2. The. exemption provisions of "An act to authorize the incorporation of rural cemetery associations and regulate cemeteries" (1 Comp. St. 1910, p. 372) must be considered together as presenting a cohesive and consistent legislative scheme.

3. Under this statute (1 Comp. St. 1910, p. 372), the tax exemption right is basically dependent upon a bona fide compliance with the provisions of section 4 thereof, and, when that is demonstrated as having taken place, then the right of exemption follows, under sections 8 and 44 (1 Comp. St. 1910, pp. 375, 386, § 8, 44), which are not in conflict with each other.

Appeal from Supreme Court.

Certiorari by the West Ridgelawn Cemetery, an incorporated association, opposed by the City of Clifton and others, to review and determine the legality of certain tax assessments and certificates of sale. From a judgment dismissing the writ of certiorari (8 N. J. Misc. R 236, 149 A. 532), the prosecutor appeals.

Affirmed.

Louis A. Fast and Merrltt Lane, both of Newark, for appellant.

John C. Barbour, of Clifton, and Adolf L. Engelke, of Jersey City, for respondents.

CAMPBELL, J.

This is an appeal from a judgment of the Supreme Court dismissing a writ of certiorari issued for the purpose of reviewing the legality of the assessment and sale for taxes of lands of the appellant, West Ridgelawn Cemetery. The assessments were for the years 1922 and 1923.

The appellant was duly incorporated on October 3, 1905, as a cemetery association, under the act entitled "An Act to authorize the incorporation of rural cemetery associations and regulate cemeteries" (1 Comp. St. 1910, p. 372), and on December 12th of the same year obtained the consent and approval of the township committee of the township of Acquackanonk, acting as a board of health, to the location of such cemetery as required by the act before referred to.

Three tracts of land seem to have been considered necessary for the purpose, and, in order to assemble them, separate conveyances therefor were taken by the Passaic Trust & Safe Deposit Company.

These three tracts consisted of the acreages of CC, lying generally west of Dwasline road, 2.93 and 14.51, lying contiguous, and both being generally east of Dwasline road. The trust company which took title to these three tracts for the purpose of assembling them conveyed them to the appellant cemetery association in July, 1908, and such deed of conveyance provided "that the said land is to be used by the grantee, its successors, and assigns, for cemetery purposes only."

While formerly in the township of Acquackanonk, the lands finally and at the time of the assessment for taxes here under consideration came within the corporate limits of the city of Clifton. In assessing them for taxation purpose, they were described in the tax rolls as two plots. The first tract of 66 acres was designated as "Block 270, Plot 25, Dwasline Road, 66 acres," and the second and third tracts were combined and described as "Block 281, plot 30-42, Passaic Avenue, 17 1/2 acres."

Both tracts were sold for the unpaid taxes of 1922 and 1923; the 66-acre tract to the city of Clifton and the 17 1/2-acre tract to the Harrington Company.

On June 25, 1928, the cemetery association filed a bill in chancery against the Harrington Company and the city of Clifton for the purpose of quieting title to its lands because of the disturbance thereto by the certificates of sale for taxes thereof before referred to.

The Harrington Company filed an answer setting up its tax certificates for the 17 1/2 acres, and also filed a counterclaim for the purpose of foreclosing its liens under such certificates, to which the cemetery association filed an answer.

The city of Clifton did not answer the bill of complaint or in anywise appear in the chancery proceedings.

To the answer of the cemetery association to the counterclaim of the Harrington Company, the latter filed a replication, with notice that, if the association failed to obtain a writ of certiorari under chapter 202, P. L. 1925 (Comp. St. Supp. §§ 33—144 to 33— 146), to review and determine the legality of the tax assessments and certificates of sale, it would move to strike out the answer.

On December 3, 1928, a writ of certiorari was allowed, bringing to the Supreme Court for review the assessments and sales for taxes in question "against West Ridgelawn Cemetery for the years 1922 and 1923."

The return to the writ includes not only the assessment, levy, and sale as to the 17 1/2 acres sold to the Harrington Company, but of the 60 acres sold to the city of Clifton.

The matter was heard and decided in the court below with reference and respect to 'both tracts.

The Supreme Court found that taxes were assessed against the lands and paid for the years 1906 to 1921, inclusive; that the taxes for 1922 and 1923 were not paid, and the property was sold for such nonpayment; that no appeal from such assessments was taken to the county board of taxation or to the state board of taxes and assessments, although an appeal was taken to the state board from the assessments for 1925 and 1926; that at the time that the assessments for 1922 and 1923 were made, there were no interments in the smaller tract (17 1/2 acres), and those in the larger tract (66 acres) were twelve, and ceased after 1913; that the prosecutor-appellant became possessed of the lands in 1907; in 1909 a map was prepared of a portion of the lands subdividing it into cemetery plots; in 1912 a sign was erected with the name of the cemetery thereon; in 1913 a factional quarrel took place between two sets of trustees, and they did not function: in 1916 a deed for all the property of the prosecutor-appellant was executed to Adam Frank, in whose name the title remained until December 16, 1924; during the entire time that the prosecutor-appellant or Adam Frank, its successor in title, held the property, taxes were paid thereon to the city of Clifton, thereby giving indication that the owners did not claim exemption; that the situation as it existed when the assessments in question were made, and for some years prior thereto, presented no plain indication that the property was then being actually used as a cemetery, or that such purpose was within reasonable contemplation, and the only possible inference was that at such time the prosecutor-appel...