County of Burlington v. Martin

Brogan, Chief Justice.

By virtue of R. S. 54:33-10 (Pamph. L. 1909, ch. 238, p. 375, as amended by Pamph. L. 1931, ch. 198, p. 497) the County of Burlington received five per centum of the transfer inheritance tax assessed against the estate of John T. Dorrance, who died on September 21st, 1930, a resident of that count). The tax, in the amount of $12, 183, 459.96, was not paid to the state until the fiscal year 1936-1937 and the accrued interest amounted to $3,437,333.49. The County of Burlington, under the statute, supra, received its proportionate share of the principal sum from the State…