Case Name: TOWNSHIP OF PISCATAWAY, A MUNICIPAL CORPORATION, PROSECUTOR-APPELLANT, v. STATE BOARD OF TAX APPEALS, DEFENDANT-RESPONDENT
Court: New Jersey Supreme Court
Jurisdiction: New Jersey
Decision Date: 1944-01-27
Citations: 131 N.J.L. 158
Docket Number: 
Parties: TOWNSHIP OF PISCATAWAY, A MUNICIPAL CORPORATION, PROSECUTOR-APPELLANT, v. STATE BOARD OF TAX APPEALS, DEFENDANT-RESPONDENT.
Judges: 
Reporter: New Jersey Law Reports
Volume: 131
Pages: 158–158

Head Matter:
TOWNSHIP OF PISCATAWAY, A MUNICIPAL CORPORATION, PROSECUTOR-APPELLANT, v. STATE BOARD OF TAX APPEALS, DEFENDANT-RESPONDENT.
Submitted October 29, 1943
Decided January 27, 1944.
For the appellant, Maurice M. Bernstein.
For the respondent, Fred W. DeVoe.

Opinion:
Per Curiam.
The Township of Piscataway appeals from a judgment of the Supreme Court exempting from taxation the house, used as a residence, by the president of Rutgers University. The court below found as a fact "that any use made of the house in question other than what is purely residential is exclusively incidental to the administrative conduct of the university as an educational institution." This finding of fact in the Supreme Court, based upon legal evidence, is binding upon this court.
The judgment under appeal is affirmed, with costs.
For affirmance — The Chancellor, Chief Justice, Bodine, Dorses, Hei-ier, Colie, Dear, Wells, Rafferty, Hague, Thompson, Dill, JJ. 12.
For reversal — None.