Township of Hanover v. Town of Morristown

The question for decision is whether an airport, belonging to the Town of Morristown but located in the Township of Hanover, was subject to taxation in the years 1945, 1946 and 1947. In the absence of a clear expression of a legislative purpose that property of the State, or its political subdivisions shall be taxed, such property is excluded from the operation of general tax statutes. Under our present law, property of a municipality which is not "used for public purposes or for the preservation or exhibit of historical data, records or property" is taxable; but (subject to certain…