Ettrick v. State Board of Tax Appeals

Brogan, Chief Justice.

This writ brings up for review the finding and determination of the state board of tax appeals, adjudging that it was without power to receive tax appeals that arrived at the office of the board on Monday, October 2d, 1933, one day after the time fixed by the statute.

The facts in the case are presented in a written stipulation as follows: That the prosecutor is a resident and taxpayer in the township of North Bergen; that on or before June 15th, 1933, he appealed from an assessment on his property to the Hudson county tax board; that as agent for other taxpayers, he also…