Newark evening star and Newark advertiser., 1912-11-27
TAX BOARD HEARS
BISHOPS APPEAL
PreIate Says Cathedral Plot
Should Be Ex-
empt.

Kelly were named as trustees.
1t developed that there had been no
conveyance of the property from st.
Patricks Church to the Roman Cath
ollc diocese of Newark, and Mr..
Kearns explained that this was not
necessary, as st. Patricks Church
was the pro-cathedral and was also a
part and parcel of the diocese of New
ark, and that no conveyance or trans
fer was needed.
In order to keep the record straight
the name ST. Patrick's Church was
then added to the appeal from the as
sessment by the city.
Mr. Kearns said he knew that the
plot had been known as the cathedral
plot ever since it's purchase, in 1871,
and was so regarded by the Catholic
clergy and laity of the diocese.
Monsignor Isaac P. Whelan. rector
of the pro-cathedral on Washington
street. was then called to testify as
to religious services that had been
held in the uncompleted structure.
He said he had been a priest in New
ark for twenty-six years and had al
ways regarded the lot in question as
the cathedral plot. He described the
ceremonies of the laying of the cor
ner-stone laying on June II, 1899,
when Bishop Wigger. then head of
the Newark diocese, officiated, and
for the benefit of the members of the
Tax Board he told briefly of the serv-
ices on that occasion.
He also told of how the Holy Name
societies once a year hold services
at the uncompleted cathedral, and
said that the church, in his opinion,
was fully dedicated to religious uses,
even though it was still unroofed
He said further that he was the
secretary and treasurer of the St.
Patrick's Church Corporation and
knew that no taxes had ever been
paid on the property nor had any as
sessment been made as far as he
knew up to the present year. He
created a laugh when, in reply to a
question by Mr.. Boggs as to how he
knew no taxes had been paid, he
said: IT know because l handle all
the money and have paid no taxes" ;"
He further said that an examination
no payments from 1871 to the present
time.i
City Attorney Boggs at this stage
admitted that he believed the serv-
ices dedicating the church brought it
within the meaning of the act that
relieved religious bodies from taxa
ton, but maintained that the church
was in idleness and not used for re-
ligious purposes at the present time.
Further inquiry brought out the fact
from Monsignor Whelan that masses
could be celebrated at the church now
and were celebrated at the chapel of
the Sacred Heart, located on the
same plot, every day In the week.
This chapel was built as a temporary
church pending the completion of the
cathedral.
He was followed on the stand by
Rev. Father James ]. Sheehan, rec
tor Of the Church of the Sacred
Heart, and who said he expected 70
occupy the same position in the new
cathedral on its completion. He went
over the same ground as Monsignor
Whelan and said he believed the
church was wholly consecrated to re-
ligious uses, and as such was exempt
from taxation Similar testimony was
given by Rev. Father Michael P. Cor
coran, rector of the Church of St.
Rose of Lima, and the Very ReJ
Dean Patrick Cody. of st. Jamess
Church, both of whom told of hav-
ing been present at the new cathe-
S1t.o1 tntr
ices, such as the parades of the Holy
Name societies and the conservation
Of different parts of the structure
as they were completed were held.
Bruce P. Kitchell, an architect who
was associated with jeremiah
O'Rourke in making the plans for
the building. told of the ultimate in
tention of the diocese to erect, be-
sides the cathedral, new chapel,
school house, bishops home, rtctor's
home and a home for the priests and
nuns on the plot.
Mr.. Boggs, for the city, offered no
testimony, but in summing up called
attention to a number of cases where
taxes had been levied and collected on
designed to be used for re-
llgious purposes, but not so used at
the time of assessment
Major LentZ, for the diocese of
Newark, claimed that the appellants
had proved that the property was
to religious purposes en-
tirely and was used for no other pur-
poses and asked that the assessment
of $4,000 be Cancelled
The county tax board, after listen
ing to the arguments, took the ynatter
under advisement and will render a
decision later