In re Erie Railroad

The opinion of the court was delivered by

Garrison, J.

This controversy was instituted before the Supreme Court in order to test the right of Jersey City to tax certain property, consisting of a pier and grain elevator, which the state board of assessors had assessed to the Erie Railroad Company as property used for railroad purposes, and the taxing authorities of Jersey City had taxed as other than railroad property, under the General Tax law.

The ' itle to the land upon which these improvements had been made was in the Long Dock Company, a corporation of this state. The structures themselves…