Board of Chosen Freeholders v. Inhabitants of the Township of Weymouth
Supreme Court of New Jersey
On error to the Atlantic Circuit. The plaintiff recovered judgment below, to reverse which the. defendant brings this writ of error.
1Opinion of the Court
*653The opinion of the court was delivered by
Garrison, J.
The main question presented by this writ of error is whether a township is liable to the board of chosen freeholders of the county of which it forms a part for the amount of the taxes collected in such township for such county. The answer to this question is to be found in two established principles of law respecting taxation, viz.:
1. Taxes are, in legal contemplation, neither debts nor contractual obligations, but are, in the 'strictest sense of tire word, exactions.
2. Where the legislature has prescribed a special method respecting such…
2Cited by5 opinions
- City of Newark v. Central & Lafayette Realty Co., Inc.New Jersey Superior Court Appellate Division · 1977
- Seatrain Lines v. Edgewater BoroughNew Jersey Tax Court · 1982
- Bd. of Ed. Fair Lawn v. Mayor, Coun. Fair LawnNew Jersey Superior Court Appellate Division · 1976
- In re the Estate of HazeltineHudson County Surrogate's Court · 1934
- Jones v. HeinzleIndiana Court of Appeals · 1921