Case ID: njl_131/html/0158-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

TOWNSHIP OF PISCATAWAY, A MUNICIPAL CORPORATION, PROSECUTOR-APPELLANT, v. STATE BOARD OF TAX APPEALS, DEFENDANT-RESPONDENT.
    Submitted October 29, 1943
    Decided January 27, 1944.
    For the appellant, Maurice M. Bernstein.
    
    For the respondent, Fred W. DeVoe.
    
   Per Curiam.

The Township of Piscataway appeals from a judgment of the Supreme Court exempting from taxation the house, used as a residence, by the president of Rutgers University. The court below found as a fact “that any use made of the house in question other than what is purely residential is exclusively incidental to the administrative conduct of the university as an educational institution.” This finding of fact in the Supreme Court, based upon legal evidence, is binding upon this court.

The judgment under appeal is affirmed, with costs.

For affirmance — The Chancellor, Chief Justice, Bodine, Dorses, Hei-ier, Colie, Dear, Wells, Rafferty, Hague, Thompson, Dill, JJ. 12.

For reversal — None.