Lumberville Delaware Bridge Co. v. State Board of Assessors
Supreme Court of New Jersey
On certiorari. The following state of facts is agreed upon for the purpose of the argument of the above-stated cause: - First. It is admitted by the compact between New Jersey and Pennsylvania, dated May 27th 1783 {Nix.
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On certiorari. The following state of facts is agreed upon for the purpose of the argument of the above-stated cause: - First. It is admitted by the compact between New Jersey and Pennsylvania, dated May 27th 1783 {Nix. Fig., p. 967), it is declared that the river Delaware, from the northwest córner of New Jersey to the circular boundary of the State of Delaware, in the whole length and breadth thereof, is, and shall continue to be and remain, a common highway, equally free and open for the use, benefit and advantage of the contracting parties, and that each state shall enjoy and exercise a…
1Opinion of the Court
The opinion of the court was delivered by
Garrison, J.
The Lumberville Delaware Bridge Company, a corporation created in 1836, by the legislature of this *533state, resists the payment of the license fee imposed under the fourth section of “An act to provide for the imposition of state taxes upon certain corporations and for the collection thereof.” Pamph. L. 1884, p. 232.
The pertinent provision of this section is in these words: “All other corporations incorporated under the laws of this state and not hereinbefore provided for shall pay a yearly license fee or tax of one-tenth of one per cent, on…
2Cases cited11 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
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3Cited by5 opinions
- Ohio v. HarrisCourt of Appeals for the Sixth Circuit · 1916
- State v. WilesWashington Supreme Court · 1921
- State v. State Board of AssessorsSupreme Court of New Jersey · 1898
- Werner MacHine Co., Inc. v. Director of Div. of Tax.New Jersey Superior Court Appellate Division · 1954
- Phillipsburg Horse Car Railroad v. State Board of AssessorsSupreme Court of New Jersey · 1911