Legal Opinion
Long Dock Co. v. State Board of Assessors
Supreme Court of New Jersey
Decided November 20, 1911PublishedCited by 4 opinions
On certiorari.
1Opinion of the Court
The opinion of the court was delivered by
Garrison, J.
The assessments for taxes brought up by these -writs must-be-affirmed. No legal principle is involved. The value of property is the sole matter of dispute.
By a previous decision of this court, that has been affirmed by the Court of Errors and Appeals, the principle was laid down that in the assessment of- second-class railroad property the additional value imparted to such property by its use under a railroad franchise should not be included. Long Dock Co. v. State Board of Assessors, 49 Vroom 44.
This principle the state board has observed…
2Cases cited1 opinion
- Mayor of Jersey City v. SpeerSupreme Court of New Jersey · 1909
3Cited by4 opinions
- D., L. & WR CO. v. City of HobokenNew Jersey Superior Court Appellate Division · 1951
- State v. State Board of Tax AppealsSupreme Court of New Jersey · 1946
- Pitney v. KellyNew Jersey Tax Court · 1943
- New York Bay Railroad v. KellyNew Jersey Tax Court · 1944