Aetna Life Insurance Co. v. City of Newark

The opinion of the court was delivered by

Burling, J.

Aetna Life Insurance Co., a corporation (hereinafter called the plaintiff) has appealed under Rule 3:81-8 from two judgments of the Division of Tax Appeals affirming assessments made by the taxing authorities of the City of Newark (hereinafter called the defendant) in this State, on real property situate in the City of Newark. The appeals were addressed to the Superior Court, Appellate Division, but prior to hearing there we allowed certification upon our own motion.

The appeals in this case concern assessments made for the tax years 1949 and…