Joseph P. Bradley

“ If an exemption from taxation can be lost in any case by long acquiescence under the imposition of taxes it would seem that an acquiescence of 60 years, and, indeed, a much shorter period, would be amply sufficient for this purpose, by raising a conclusive presumption of a surrender of the privilege. An easement may be lost by non-user in 20 years, and even in a less time if it is affected by positive acts of invasion. A franchise may be lost in the same way, non-user being one of the common grounds assigned as a cause of forfeiture. ”

“ Exemption from taxation, being a special privilege granted by the government to an individual, either in gross or as appurtenant to his freehold, is a franchise. Non-user for 60, or even 30, years may well be regarded as presumptive proof of its abandonment or surrender. The present case is a strong one. The non-user consists of acquiescence in actual taxation, or an actual invasion of the franchise, year by year, for a period of years reaching almost beyond the memory of man. ”

“ That the lands were not liable to be assessed for taxes under the constitution and laws of New Jersey; (2) that, by virtue of a contract with the state of New Jersey, contained in the act of the legislature entitled 'An act to empower certain persons to purchase the claims of the Indians to land in this colony,' the lands are expressly exempted from taxation. ”