Bergen & Dundee Railroad v. State Board of Assessors

The opinion of the court was delivered by

Pitney, J.

The state board of assessors having in the year 1905 valued and assessed the property of the Bergen and Dundee Eailroad Company, consisting of land other than main stem and commonly called second-class railroad property, situate in the taxing district of the city of Passaic, imposed thereon a tax at the local rate ($2.92 per $100) pursuant to the provisions of chapter 91 of the lawg of 1905, being a supplement to the act for the taxation of railroad and canal property and known as the Duffield act. Pamph. L. 1905, p. 189. The company…