West Shore Railroad v. State Board of Assessors
Supreme Court of New Jersey
On certiorari.
1Opinion of the Court
The opinion of the court was delivered by
Swayze, J.
The prosecutor complains of the valuation of its franchise and of the assessment to the West Shore Railroad *38Company of four ferry-boats and five car floats owned by the New York Central Railroad Company and taxed in New York.
The railroad extends from Weehawken to Buffalo, a distance of four hundred and twenty-four miles, of which only nineteen and three hundred and seventy-four thousandths are in New Jersey. It is leased to the New York Central and Hudson River Railroad Company for four hundred and seventy-five years from 1885, with the…
2Cases cited5 opinions
- Reagan v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1894
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- St. Louis & San Francisco Railway Co. v. GillSupreme Court of the United States · 1895
- Ayer & Lord Co. v. Commonwealth of KentuckySupreme Court of the United States · 1906
- American Mail Steamship Co. v. CrowellSupreme Court of New Jersey · 1908
3Cited by5 opinions
- People Ex Rel. N.Y.C. H.R.R.R. Co. v. . PriestNew York Court of Appeals · 1912
- State v. State Board of Tax AppealsSupreme Court of New Jersey · 1946
- People ex rel. v. New York Central & Hudson River RailroadNew York Court of Appeals · 1912
- Pitney v. KellyNew Jersey Tax Court · 1943
- Central Railroad v. MartinNew Jersey Tax Court · 1941