Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1913-04-19
CAN'T REVIEW TAX
ON THE CATHEDRAL
Motion for Writ to Reconsider
Assessment of $4,000 De-
MED by Justice Gunmere.

! Chief Justice William S. Gummere
today refused to entertain a motion
for a writ of eertiorari sought by
| William J. Kearns as counsel for
the Roman Catholic diocese of New
ark and st. Patricks Cathedral. The
writ is to allow the review of the ae-
tion of the Newark taxing officials
and the State Board of Equalization
of Taxes in placing an assessment
of $50, 900 against the new Cathedral
in Clifton avenue.
The principal reason given by the
chief justice in refusing to entertain
the motion for the writ was that the
property is not at present used for
religious worship.
Mr. Kearns contended that the
property was so used, but admitted
that religious services were not held
regularly at the uncompleted edifice.
He still maintained, however. that the
exemption from taxation under the
State law should prevail, as the edi-
flee had been regularly dedicated to
religious service.
Until 1912 the city authorities had
not levied any assessments against
the ground or the building, which has
been in course of erection for more
than ten years. In 1912 the assess
ment of $4,000 was levied against
Bishop O'Connor, in whose name the
title of the property lies.
Appeal to the board.
An appeal was taken to the county
board of taxation, which heard testi
mony by clergymen and laymen thar
religious services had been held at
various times, reference being made
particularly to the fact that the
Holy Name Society had at least once
a year held services in the uncom-
pleted edifice.
In November. 1912. the county board
of taxation upheld the assessment of
the city officials, and on January is,
1913, a further appeal was taken to
the State Board of Equalization of
Taxes. This appeal was dismissed on
March 26.
Mr. Kearns in asking for the writ
today pointed out that until 1912 no
assessment had been levied against
the property, that it was used solely
for religious purposes.
Chief Justice Gummere asked how
often services were held and Mr..
Kearns replied:
Three or four times a year"
II can't believe" said Chief Justice
Gummere, that the pastor of the
Cathedral of the Sacred Heart by
holding services in an unroofed and
unwindowed building that cannot pos
sibly protect worshipers can be said
to hold services that would exempt
the property from taxation. =
Mr.. Kearns explained that the
services We're not held to exempt
the property from taxation, but were
in connection with religious rites of
the church.
Justice Gummere's Reply.
Chief Justice Gummere rejoined: II
am not saying that the church Of
ficials held services simply for the
purpose of obtaining exemption from
taxation, but l am pointing out that
it does not seem as il the Legislature
meant that property in an unfinished
condition, as this church is, should be
exempt from taxation.
Il do not think that you can show
me any instance where property
owned by a religious body becomes
exempt from taxation as soon as
religious services are held in it or on
it. The building at the present time
is certainly not adapted for the pQr-
pose for which it is intended.
Il will not grant you writ now.
l am only giving my views in cham
bers session. I will permit you to
renew your application for writ of
certiorari before the branch court
at Trenton, If you so desire"
Mr.. Kearns said that the matter
would at once be taken before the
branch court.