# Rosen v. City of Paterson

> Supreme Court of New Jersey · August 12, 1936 · 14 N.J. Misc. 655

URL: https://www.frixlaw.com/law-library/cases/7301599

## Case

- **Full name:** JACOB ROSEN, PROSECUTORS v. CITY OF PATERSON
- **Court:** Supreme Court of New Jersey
- **Decided:** August 12, 1936
- **Citations:** 14 N.J. Misc. 655; 186 A. 584; 1936 N.J. Sup. Ct. LEXIS 286
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Cueiam
- **Judges:** Cueiam
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7301599

## Opinion text

Pee Cueiam.
This is an application for a writ of certiorari to “review the amount of taxes levied and billed against” prosecutors, covering certain property in the city of Paterson. The contention of the prosecutors is that there should be an exemption from taxation to the extent of six-sixteenths of the value of the property, by reason of ownership to that extent in the Society for Useful Manufactures, a tax exempt corporation.
This is an attempt to review the assessment directly by certiorari without first taking an appeal to the county board of taxation and the state board of tax appeals. We are of the opinion that the statutory method of review should be followed before the allowance of the discretionary writ of this court. Hackensack Water Co. v. State Board, 104 N. J. L. 48; 139 Atl. Rep. 410 .
The writ is denied.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7301599. Public record. Not legal advice.