88 N.J.L. 374 | N.J. | 1915
The Montclair Academy-MaeYiear Foundation was originally incorporated under the General Corporation act of 1896 and was taxed under the General Tax act of 1903. After-
“The state board found as a fact, that ‘The Montclair Academy-MacViear Foundation was a school or academy not conducted for profit on May 20th, 1912.’ This finding, its final one, is manifestly an inference from • the other facts found, most of which are above recited. We are not bound by tliis inference of fact but make our own finding.”
The assertion of the Supreme Court that this finding was an inference was correct. But this finding by the state board, namely, that “The Montclair Academy-MacVicar Foundation was a school or academy not conducted for profit on May 20th, 1912,” when the tax was levied, was a mere deduction from the other facts found, and was erroneous. A proper inference from the antecedent facts required a diametrically opposite finding, viz., that the academy was a school conducted for profit on the date mentioned. The Supreme Court was not bound by the erroneous conclusion readied by the state hoard and rightly decided the mixed question of law and fact, notwithstanding the contrary result had been reached by the conclusion of the state board from the same facts. The case is similar to, although not identical with, New York Bay Railroad Co. v. Newark, 82 N. J. L. 591, 595.
The judgment under review must be affirmed.
For reversal—None.