City of Newark v. Weyerhaeuser Timber Co.

Quinn, President.

These appeals were heard together and bring up the 1937, 1938 and 1939 personal property assessments levied by the city of Newark against the Weyerhaeuser Timber Company. These were fixed for each year by the assessing authorities of the taxing district at $1,000,000. Appeals to the Essex County Board of Taxation resulted in judgments for said years, respectively, of $376,772, $409,500 and $328,800. The city now appeals to restore each of the assessments to the amount originally levied, while the taxpayer seeks to reduce the county board judgment for the year 1939 by an…