Newark evening star and Newark advertiser., 1915-05-06
NEWARK CHURCH
ASKS REDUCTION
OF ASSESSMENT
State Board of Equalization of
Taxes Also Hears Orange
Music Hall Cases.

The trustees of Bethsaida Baptist
Church, at 1896 Bloomfield avenue,
appealed today from an assessment of
$4,000, levied by the local tax board.
The matter was heard today by the
State Board for the Equalization of
Taxes. Former Judge Robert Carey,
of Jersey City, appeared for the trus-
tees and argued the assessment
should be cancelled. This action
should be taken by the State board,
said Mr.. Carey, because the property
is used exclusively for religious pur-
poses and exempt from taxation. The
church Is used by a colored congrega-
ton.
City Attorney Harry Kalisch, repre-
senting Newark, argued that in May,
1914, when the assessment was made,
the property was held by Martin
Hancox, of Jersey City. The latter
did not convey the church property
to the trustees until March 10 last,
added Mr.. Kalisch. The city attorney
pointed out that if the State board can
decide that the trustees owned the
property when the assessment was
made, then he would withdraw his
opposition to the cancellation of the
assessment.
Mr.. Carey said that in June, 1910,
the church trustees made contract
with Hancox for the purchase of the
property. Last year, he added, all
but 5000 of the ST, 500 due on the site
had been paid. He insisted the trus-
tees had an equitable title to the
property, and even If the $500 had not
been paid, Hancox would only have
an equitable mortgage, in the event
If his claim being heard in State
court. The County Tax Board dis
missed the appeal made by the trus-
tees.
The Fairfield Dairy Company ap-
pealed from an assessment of $103,-
322, levied in 1914 by the township of
Caldwell.
Adrian Riker counsel for the COM
pany, appealed to the Essex County
Board of Taxation to reduce the as
sessment to $51,562 at hearing held
last fall. The county board denied
the appeal.
At the hearing today Mr.. Riker
the reduction asked for is
$2O,372 instead of 1,76O asked for in
the appeal to the county board.
The township of Caldwell assessed
the Fairfield Dairy Company $61, ,047
on personal property. Mr.. Riker to-
day argued the personal property as
sessment should be reduced $40, ,372,
making the total assessment $S2950
instead of $1O3,322, the original as
sessment.
Mr. Riker insisted the $20,372, for
which he asked exemption, represent
ed the amount of uncollected ac-
counts of the dairy company This
asset was only tangible asset and
not liable to taxation, said Mr.. Riker.
j. Henry Harrison, counsel for the
township. replied that in his opinion
the accounts due the Fairfield Dairy
Company were assets upon which the
concern should pay taxes, according
to the State tax laws.
The board reserved decision and
instructed counsel on both sides to
submit briefs.
City Counsel Arthur B. Seymour, of
Orange, appealed to the State board
to reverse the Essex County Tax
Board In an assessment levied upon
property of the Music Hall Associa-
tion, at Day and Main streets, Or
ange. The city assessed the prop
erty for $4,000. On appeal the county
board reduced this to $65,000. The
lower figure was reached by reducing
the assessment on improvements
from $4,000 to $4,000.
Orange Petition.
The petition of the city of Orange
heard today was to increase the i'm
provement assessment to ''at least
$40, 0O0., Miss Rose F. Albert, of the
I ,P o. TNox 30
appeared for the Music Hall Associa-
ton. George P. Roberts, building in
spector of Orange. testified he In
spected the property and estimated It
to be worth at least $4,000.
Miss Albert wanted to know on
what facts Inspector Roberts based
his estimate. The witness proceeded
to illustrate his reasons for determin-
ing the value of the building, by COM
pairing 1t with property nearby. He
insisted it was built on property fully
also that the theatre in the building
was the best equipped in Orange.
East Orange Has Appeal.
Seven appeals from assessments
were made by Edward o. Stanley,
jr., representing East Orange. The
city owns considerable property in
the township Oh 1JlNlllSSlOn uSeu lot
protecting East Oranges water sup
ply, said Mr.. Stanley. He argued
the assessments should be cancelled
because the buildings assessed are
part of the property used in protect
ing a public water supply.
J. Henry Harrison, counsel for Liv-
ingston, declared that East Orange Is
securing a rental from the buildings
assessed. This private gain, said Mr..
Harrison, took the property out of
the class of property used for the
protection of a public plant and there
fore liable to taxation.
The total assessment levied by Liv-
ingston on the buildings situated on
the water supply property is $5,4oo.
The buildings are frame structures
and assessed as follows:
Building on Burnet property, as
sessed for $500; on Diecks property
81 900; on Meeker property, $1,000; on
Allen property, $400; on Reeves-Jaco-
bus property, s400; on Reinhardt
property, s400, and on McQuaide-War
nroperty 81 900