Lehigh v. Borough of Junction
Supreme Court of New Jersey
On error to the Supreme Court. The prosecutor, the Lehigh and Wilkes-Barre Coal Company, a Pennsylvania corporation, is engaged in the business of mining coal in Pennsylvania and shipping it across the State of New Jersey to tidewater, and thence to various markets in New York, New England and elsewhere.
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On error to the Supreme Court. The prosecutor, the Lehigh and Wilkes-Barre Coal Company, a Pennsylvania corporation, is engaged in the business of mining coal in Pennsylvania and shipping it across the State of New Jersey to tidewater, and thence to various markets in New York, New England and elsewhere. The company established at Hampton Junction, New Jersey, a point about twenty miles over the Pennsylvania line and about fifty miles from tidewater, a depot for the reception and storage of coal. To this depot the company from time to time ships large quantities of coal to its own order as…
1Opinion of the Court
The opinion of the court was delivered by
Dill, J.
The court below found as a fact that this coal was not in transitu, and drew the legal conclusion that it could not be deemed to be coal moving from one state to another in interstate commerce, and hence was taxable as part of the movable property within the state.
This court has no power to review the facts on certiorari. The act {Pamph. L. 1906, p. 658) authorizing the court to determine questions of fact has no application to the Court of Errors and Appeals.
This proposition has been repeatedly affirmed in cases where the statutes, of which…
2Cases cited14 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Brown v. MarylandSupreme Court of the United States · 1827
- Coe v. ErrolSupreme Court of the United States · 1886
- County of Mobile v. KimballSupreme Court of the United States · 1881
- Kidd v. PearsonSupreme Court of the United States · 1888
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3Cited by4 opinions
- United States v. Sound Motor Boat Service, Inc.Court of Appeals for the Third Circuit · 1928
- Appeal of City of Jersey City v. Maritime Petroleum Corp.New Jersey Tax Court · 1946
- Motor Cargo, Inc. v. Division of Tax AppealsSupreme Court of New Jersey · 1952
- Susquehanna Coal Co. v. Mayor of South AmboyU.S. Circuit Court for the District of New Jersey · 1911