Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1913-02-26
Y. M. C. A. LOSES
TAXATION FIGHT
State Board Holds That 1t Is
Not Purely Charitable
Institution.

Henry A. Cozzens, general secre-
tary Of the Newark Young Mems
Christian Association, testified be-
fore the State Board of Taxation to-
day in a hearing to have the tax as
s sessment on the association build
E ing cancelled. The 1912 assessment
levied by the city against the prop
erty at 107-111 Halsey street was
4 ss4.5Oo.
Other appeals before the board
were that of the Salvation Army.
taxed for $4,000; the new cathedral
property of the Roman Catholic do
#cese, $4,000, and the National Turn
verein, $4,000
Mr.. Cozzens declared the Halsey
street building was used for chart
table purposes and that no profit was
i derived from its educational branches
or the rooms rented in the building.
zQuestioned by Henry Fl. Dawson. at
torney for the association, the wit
mess declared the association suf-
fered a deficit of SO, 900 annually from
the room department.
Mr.. Dawson read from the treas
urer's report showing that the asso-
citation had suffered losses in its edu-
cational and other branches.
City Attorney Herbert Boggs de-
5clared the property was not used di-
Fectly for charitable purposes as pro-
y ided in the common law of tax as
#essment. State Commissioners Frank
B Jess announced that the board
Eould have to be guided by the law,
Which did not exempt such property,
md cited court decision on the as
Hessment of a Y. NJ. c. A. building III
Paterson.
Mr. Dawson was invited to submit
i brief on the matter. and Commits
sioner Jess declared the Young Mems
christian associations Throughout,
the state should appeal to the Legis-
Isture to exempt their property
S Claiming that the Salvation Army
home, s03-S05 New Jersey Railroad
avenue. is maintained exclusively for
charitable purposes. Madison J. H.
Ferris, of Arlington, appealed to the
State board to set aside the assess
hnent of $4,000 levied on it.
Major Carl Lentz appeared as coun-
BEL for the Roman Catholic diocese
when the appeal TO set aside the tax
bf $4,000 on the new cathedral prop
krty at 126 to 1888 Clifton avenue, was
made before the State Board of Taxa
y ion this afternoon. He called Will
Jam ]. Kearns, attorney for the do
<rese, to establish the conveyance of
s he deed by which the church ac-
INJURED the property.
In explaining why the property
Should be exempted Major Lentz de-
|clared ii was simply a question of
whether religious services were
|''actually" conducted on the site.
Monsignor T. p Whelan, pastor of
|St. Patrick's Cathedral, testified that
1.-THE site had been solemnly dedicated
in 1899 when several bishops. hun
dreds of priests and thousands of
laymen attended.
The monsignor explained the rituals
of the church used at the dedication,
which meant that the edifice could
not he used for any other but re-
ligious services. He also related how
the annual gatherings of the Holy
Name Society had been held on the
site when thousands of persons con-
gregated for religious services.
The Rev. Dean Patrick Cody. pastor
of st. James's Church, and the Rev.
Mlcnael T.. tOTCOTdD, Spiritual ulFec-
tor of the Holy Name Society, also
testified that religious ceremonies
were held on the premises and cor
roborated the statements of Mon
signor Whelan.
The Rev. James ]. Sheehan, pastor
of the Church of the Sacred Heart,
which adjoins the new cathedral
properly, told how he had conducted
services in the new edifce on four
different occasions.
City Attorney Boggs argued that
the property should not be exempted
as II has not been used regularly for
services since 1898. He declared the
condition of the unfinished building
did not permit of practical use for
religious purposes.