State v. Dalrymple
Supreme Court of New Jersey
On certiorari. Statement of facts agreed upon between the prosecutor and the respective defendants in above certioraris : First. That the valuation made by the assessors of the respective townships—Pohatcong and Holland—is not in dispute. Second.
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On certiorari. Statement of facts agreed upon between the prosecutor and the respective defendants in above certioraris : First. That the valuation made by the assessors of the respective townships—Pohatcong and Holland—is not in dispute. Second. That the real estate of the prosecutors, involved in these proceedings, consisted of two tracts of land, the one known and designated as the Upper or Old Mill property, the other‘known and designated as the Lower or New Mill property. The said tracts of land adjoin. The Upper or Old Mill tract contains five hundred and fifty-two and ninety…
1Opinion of the Court
The opinion of the court was delivered by
Dixon, J.
The provision contained in section 6 of the 'Tax act of April 11th, 1866 (Rev., p. 1150), that “when the line between two townships or wards divides a farm or a lot owned or possessed by the person taxed, the same shall be taxed, if occupied, in the township or ward in which the -occupant resides,” still remains' as a feature of our taxing •system. Pamph. L. 1891, p. 189, § 6. Consequently, upon the facts stated in these causes, the whole of the Old Mill tract must, according to Warren Manufacturing Co. v. Warford, Collector, 8 Vroom 397, be…
2Cited by3 opinions
- Herdman Motor Co. v. State Board of Tax AppealsSupreme Court of New Jersey · 1937
- State Trust Co. v. Chehalis CountyCourt of Appeals for the Ninth Circuit · 1897
- John Hancock Ice Co. v. RoseSupreme Court of New Jersey · 1901