Susquehanna Coal Co. v. Borough of South Amboy

The opinion of the court was delivered by

Parker, J.

This certiorari brings up the assessment of a tax for 1906, imposed by the borough of South Amboy, upon one hundred and fifty thousand tons of coal. Although the return discloses an order of the Middlesex county board of taxation affirming the tax in question on appeal, and a further order of the state board of equalization of taxes affirming the action of the county board, the writ is directed to the municipality and the collector of taxes, and the ease presents the same situation in respect to procedure that existed in Royal Manufacturing…