Case ID: njl_37/html/0139-01.html
Source: Caselaw Access Project
Author: {"author": "Bedle, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

THE STATE, JACOB R. FREESE, PROSECUTOR, v. ROBERT S. WOODRUFF, Jr., RECEIVER OF TAXES OF TRENTON.
    To exempt any particular property from, taxation, the intention must be clear. Bonds issued by the city of Paterson under a special act, (Laws, 1873, p. 211,) to meet an unexpected contingency, not provided for in the charter, and without being exempted by the act, are not exempted by a clause in the charter of 1869, (Laws, 1869, p. 768,) in these words: “ That the bonds authorized to be issued by the mayor and aldermen, shall be issued free and exempt of and from all city, county, and state taxes.” That language is fully satisfied by its-application to thfe bonds authorized in the act of which it formed a part.
    On certiorari. In matter of tax.
    Argued at February Term, 1874, before Justices Bedle, Dalrimple and Depue.
    For the prosecutor, James Evans.
    
    For the defendant, G. D. W. Vroom.
    
   The opinion of the court was delivered by

Bedle, J.

The assessment must be affirmed.