Union Terminal Cold Storage Co. v. Spence

The opinion of the court was delivered by

Oliphant, J.

This is an appeal from a judgment of the Superior Court, Law Division, entered in favor of the defendant-respondents and against the plaintiff-appellant. The *164cause was certified here on our own motion under B. B. 1:10-1 (a).

The action was instituted by a complaint in lieu of prerogative writ (mandamus) against the director of revenue and finance and the City of Jersey City to compel them to comply with the provisions of N. J. S. A. 54:2-43 to allow a credit on the taxes due and owing for the year 1953 in accordance with a judgment of the…