Legal Opinion
Mayor & Aldermen of Jersey City v. Township of Montville
Supreme Court of New Jersey
Decided January 16, 1913PublishedCited by 24 opinions
On certiorari.
1Opinion of the Court
*44The opinion of the court was delivered by
Swayze, J.
On May 20th, 1911, the property subjected to the-present tax belonged to the Jersey City Water Supply Company, and was assessed to them. On October 10th that company conveyed the property to the mayor and aldermen of Jersey City, and the city now claims exemption from the whole or a portion of the tax. I think this claim of the city c-annot be allowed. The Tax act requires that property shall be taxed as of the 20th of May. In this respect it is like the act of 1866, under which it was held that the assessment must relate to that day, and…
2Cases cited2 opinions
- Provident Institution for Savings v. Mayor of Jersey CitySupreme Court of the United States · 1885
- Tindall v. Monmouth Common PleasSupreme Court of New Jersey · 1908
3Cited by24 opinions
- United States v. 25.936 ACRES OF LAND, ETC.Court of Appeals for the Third Circuit · 1946
- Jabert Operating Corp. v. City of NewarkNew Jersey Superior Court Appellate Division · 1951
- Atlantic County New School, Inc. v. City of PleasantvilleNew Jersey Tax Court · 1981
- Commissioner of Internal Revenue v. CowardCourt of Appeals for the Third Circuit · 1940
- Irving Usen Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
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