Legal Opinion
State v. Engle
Supreme Court of New Jersey
Decided February 15, 1871PublishedCited by 2 opinions
On certiorari, to remove assessment of taxes made against the prosecutors for the year 1870.
1Opinion of the CourtDepue, J.
The property for which the assessment was made was a lot of coal lying on a pier at Elizabethport.
The coal was the property of an association of individuals transacting business under the name of the German Pennsylvania Coal Company, and was mined on their lands in Pennsylvania, and sent by the cars of the Central Railroad Company to Elizabethport, to be thence shipped by water to other markets for the purpose of sale.
The course of business of the company is to send their coal, as mined, across the state to Elizabethport, a terminus *426of the Central Railroad on tide water, where it is deposited…
2Cases cited3 opinions
- Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- People v. MaringNew York Court of Appeals · 1867
3Cited by2 opinions
- Export Leaf Tobacco Co. v. County of Los AngelesCalifornia Court of Appeal · 1949
- Motor Cargo, Inc. v. Division of Tax AppealsSupreme Court of New Jersey · 1952