This writ of certiorari brings up for review an assessment: of taxes for the years 1925, 1926, 1927, 1928, 1929 against-block No. 522, lot No. 1, property of the prosecutor, and also a tax sale of the property so assessed for the year 1925..
The uncontroverted proofs show that (1) on July 29th,. 1920, the prosecutor was duly incorporated in accordance with the law of the State of New Jersey as an association for non-pecuniary benefit, and among its objects was to establish, an orphan asylum for children of its members; (2) that it erected and completed prior to December 19th,' 1924, the’ asylum building on the land in question owned by it not exceeding five acres; (3) that in December, 1924, orphans were-admitted to the asylum; (4) that the land and building and: the effects therein were used for no other purpose than an orphanage; (5) that the lands and buildings and the orphans are maintained from revenue derived from yearly assessments.
We think it plain that under section 208-66D (203) (Cum. Supp. Comp. Stat., p. 3483), the several assessments as well as the tax sale should be set aside, but without costs, and it is so ordered.